Resumen de Estudio y análisis general al impuesto empresarial a tasa única.
The organization and processing of the State indicates the realization of expenses and direction of economical resources in an adecuate amount to cover them, this way we understand as State the juridical organized population, with a government and established in a determined territory, but undoubtedly an initial problem arises at this moment, which is justification for the State to be constituted as propietary of a set of richness, with an origin fundamentally constituted by the assessments of the members of the State itself, this problem is tightly integrated with their objectives and attributions, since it needs the richness to be capable for achieving goals and attributions assigned by the members of this society denominated State, this is how the rate obligations arise, defined by the author Margain Manatou as �the juridic link for the State, denominated active subject, demands to a debitor denominated passive subject, the fulfillment of a monetary credit, exceptionally in kind�. This has to be understood as a mandatory juridical action with the required amount for the passive subject to the active subject, whose payment finalizes to such obligation.
Every tributary law, establishing a tax, improvement contribution, rights or social security benefits, must indicate the elements for its determination, this is based on our fundamental law, establishing in Article 31 fraction IV, the obligation of all Mexicans to contribute to public expenses in proportional and equitable manner indicated in the laws, this is called legality of contributions principle, the Supreme Court of Justice of the Nation in jurisprudential criteria had stated that the legality principle consists in a way that the authorities can only act under the law, the specific principle for tributary matter can be enunciated with aphorism, adopted by analogy of criminal law, �nulum tributum sine lege�, for that, it can be concluded that tax law must establish which are the essential elements of tribute, for instance, object, subject, exentions, base, rate, payment, infractions and sanctions, the following item of this chapter will concrete the study of such elements.
