The legal-tax relationship between the municipal treasury and the taxpayers.

Taxes, as is well known, are public revenues consisting of pecuniary benefits demanded by a public Administration as a consequence of the realization of the factual assumption to which the law links the duty to contribute, with the primary purpose of obtaining the necessary income to defray and sustain public expenditures.

We can emphasize that through taxes we can obtain the necessary resources for the development and sustainability of the different public expenditures, and they also serve as instruments of economic policy, in order to meet the basic needs of the population.

The tribute consists of achieving the materialization of an obligation that resides primarily in delivering to the State a payment that we commonly know as money, but it can also be delivered and is valid the delivery of monetary goods, which is required by him to all taxpayers, with the main purpose of carrying out the faithful fulfillment of the functions that are proper to the municipal, state and national environment.

Therefore, this process is called collection, which is exercised by the mayors' and governors' offices and responds to levels of excellence and advances demanded by the changing and dynamic fiscal and market environment. In congruence with these requirements, the regulations governing any tax derived from them must be the most effective and suitable, since they are the ones that will allow achieving effectiveness and efficiency in the collection process, in addition to the good execution of the review and inspection supports of these processes.

According to the aforementioned, we can conclude that the obligation to pay taxes for citizens is an imposition of their rulers, while from another point of view this would be a contribution to meet the needs of the community, due to these variables taxpayers do not see taxes as a subsidy to cover the shortages of a people but as a right imposed with oppression to pay a tax.

In accordance with the above, it is necessary to induce the taxpayer's behavior, so that he adopts the decision to voluntarily comply with his tax obligations, for which it is necessary to deepen the relationship that must exist between the citizen and the State, which we call the legal-tax relationship, so that a necessary culture is developed that influences the citizen to conceive tax responsibilities as a primary duty, in accordance with the values of a society inspired by the supremacy of the common good.