This term is used within the framework of a legal relationship to designate the party to whom the obligation belongs. This means that, in a bond of this type, the active subject has the right to demand that the taxpayer comply with the obligation he contracted.
In accounting, the taxpayer is the one who must face a tax obligation, be it a natural person or a legal person. That is to say, it is who generates the fact or action for which later it will be forced to pay taxes.
The term taxpayer can also be integrated into the context of psychology to define the quality of character of a person with little personality who tends to go unnoticed because he is led more by what others do than by his own criteria.
For example, an attitude of a passive subject is not to take the initiative to propose social plans to the group of friends and to always adapt to the proposals of others. For example, when going to the cinema to see a movie, a taxable person may avoid giving his own opinion about the movie he prefers to watch.
When we talk about taxes and we have to take care of the fiscal obligations that a certain tax throws up, it is very common to confuse the terms of taxpayer and taxpayer. Although in many cases it coincides, it should not be confused with a taxpayer. The taxpayer is the person, natural or legal, called to bear the burden of the tax, as the holder of the economic capacity that gives rise to the case of subject to the tax. He is the one who must comply with legal obligations and assume the financial burden of the same.
The taxpayer is the natural or legal person obliged to comply with tax obligations, either as a final taxpayer or as a taxpayer. This figure is the debtor against the Treasury, since it has generated the economic event by which the obligation to pay the tax arises.
In the case of personal income tax, for example, the taxpayer is the person or company that must pay said tax, which is the same that generated an event that generates income that can increase equity or have capital. In this case, the taxpayer and the taxpayer agree.
