Los Tributos y su Clasificación - bien explicado

Takeaways

• 😀 Taxes do not provide a direct benefit to the taxpayer but are used for public services like roads, education, and healthcare.
• 😀 Contributions are linked to specific public services or works, where the contributors benefit directly from their payments.
• 😀 Rates (Tasas) are fees paid for specific, individualized services provided to the taxpayer, such as licenses or municipal services.
• 😀 Taxes are mandatory payments that go to the state and contribute to the public budget without a direct return to the payer.
• 😀 Contributions are linked to a specific group of individuals who benefit from the services funded by their contributions, like health care or vocational training.
• 😀 Rates provide a direct service to the taxpayer in exchange for their payment, like obtaining official documents or using public facilities.
• 😀 The general sales tax (IGV), income tax, and selective consumption taxes are examples of taxes paid by individuals or businesses.
• 😀 Contributions to organizations like SENATI or SENCICO allow individuals to access services like training or certifications.
• 😀 The payment of a tax is not tied to a specific individual benefit but is meant for general public investment and services.
• 😀 Licensing fees, such as those for business operations or other official activities, are examples of rates where taxpayers receive a direct benefit after payment.