Categoría: Tax Law

Tax law is the branch of law that governs the rules, principles, and procedures related to taxation. It covers:
The taxing power of the state and public authorities, i.e., the authority to create and collect taxes, duties, and contributions.
The legal relationship between tax authorities and taxpayers, including their rights and obligations.
Procedures for assessment and collection, which determine how taxes are calculated and paid.
Tax penalties, for violations of tax obligations.
Dispute resolution mechanisms, such as appeals and tax litigation.