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Derecho Tributario

QuestionAnswer
Quienes pueden crear tributos Unicamente el congreso y los ayuntamientos
Que tienen los sujetos como elemento tributario Una relacion juridica Un sujeto activo wye puede ser el estado o una institucion autonoma del mismo Un sujeto pasivo que puede ser el contribuyente o el responsable
Cuales son los principios que limitan la potestad tributaria Legalidad No confiscatoriedad Generalidad e igualdad Capacidad contributiva y cargas publicas
Tipos de tasa especificia Estatica Progresiva
Cuales son las caracteristicas de la potestad tributaria Indelegable Irrenunciable Limitada Permanente
Cuales son los tipos de tasa porcentual Proporcional Progresiva
Caracteristicas de la Tasa 1- divisible porque se paga por el servicio dado 2- comensurable porque se puede medir 3- individualizable porque se sabe a donde va
Principio de No afectacion o de Unidad de Caja Nos dicenque el impuesto no debe establecerse para un gasto determinado.
Quienes puede otorgar exenciones La ley Una consencion aprobada por el congreso Un contrato aprobado por el congreso
Cuales son las caracteristicas de las tributos Pecuniario Publico Obligatorio Para solventar las cargas publicas
Created by: Pgrullon
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