Economy

What is a type of lien? »Its definition and meaning

Anonim

The Tax Rate is a coefficient, a variable that can be fixed in certain cases of the field in which it is applied, the tax law, this value is obtained from the division of the tax quota by the tax base. The tax quota consists of the contribution made by the taxpayer (Debtor, who has the obligation to satisfy the account that he has to pay) as the corresponding tribute for its payment and the taxable base, that the capacity of the fact generally valued in goods and money.

There are two types of liens, the means that is nothing more than what will result as a tribute to the legal - fiscal relationship that is generated from it. And the type of marginal tax that is high compared to the first, which is what we commonly see when people who are taxpayers are going to pay their taxes. They are commonly the businessmen and merchants who develop a legal activity in the country and this as a state corresponds to its tax for the development of the plans that it structures so that both the public and private productive apparatus are sustained.

Both taxes are even proportional to the magnitude of the base and the debtor's capacity, however, there are countries in which the tax regulation establishes fixed fees as a levy that must be paid at defined intervals of time throughout the year, all it depends on the fiscal engineering that it administers to that state. This type of tax favors large companies and complicates the situation for those who have to grow because otherwise the tax will not let them have a profit.