Learn more about Tax Law

Tax Law, also known as Fiscal Law, is a subdivision of Financial Law and is also a branch of Public Law that deals with the laws that regulate the collection of taxes, as well as their inspection. According to the National Tax Code, in its article 5, taxes, fees and improvement contributions are considered as taxes.

Tax Law focuses on the study of rules related to the establishment and collection of taxes, as well as the legal relationship resulting from such an act, where the two main characters, the government and taxpayers, are connected by the so-called “taxable event” (a phenomenon that confirms the origin of a tax obligation). The subject matter is the tax obligation, which can be an obligation to give (deliver money to the government) or an obligation to do or not to do (issue an invoice or a similar act).