The tax

The taxes are benefits, now usually in money, the State and other public entities, that they claim, by virtue of its power coercive, in form and amount determined unilaterally and without special consideration to the needs collective.
The tax is a compulsory tax provision, whose budget is in fact not an activity referred to the required state and to cover the costs public.
The tax is the provision of money or in kind which establishes the State under the law, with character required, by individuals and corporations to cover public expenditure and without any consideration or benefit for them special, direct and immediate.

Tax Subjects
The first element involved in a tributary relationship is the subject. The subject is of two kinds, one active and one passive subject.
Within the organization of the Mexican state, the subject assets are: the Federation, local authorities and municipalities.
Are active subjects because it has the right to demand payment of taxes, but not all have the same amplitude, the Federation and its entities, except those constitutional limitations to be discussed in due course, can set the taxes required to cover their budgets; in exchange, the City only has the power to collect them.
Taking into account the difference explained we can say that the Federation and local entities have sovereign full tax. The municipalities are subordinate tax sovereignty.
Taxpayer is the person who is legally obligated to pay the tax

Tax Value Added
The added value tax is part of the group of taxes on sales, affects consumers through industry and commerce. Because the value added tax levied on income apparently industrial and merchant, when in fact it is levied on consumer spending.
The State believes that whatever gains the party to get to their activity, there is a particular benefit that derives from the action of the State, aimed at the provision of services by the public and which must pay in order to sustain the cost demand that these public services.

This means that state action, the individual derives two types of benefits: one is represented by the use that can make the services the state provides and the other by the gain that may result from the activity carried out within the legal world that moves within the limits and under the protection of the state.
The Value Added Tax repealed or replaced, among others, the federal tax on income business, whose main shortcoming was that was causing the “cascade”, ie to be paid at each stage of production and marketing, which it determined on all increased costs and prices, increased cumulative effects of which ultimately affect the final consumer.

The VAT eliminated the harmful results of federal business income tax, it destroys the cumulative effect cascade and the influence it exerts on the general price levels.
VAT is not charged nor is it intended to tax the income of the company, which is levied on total value, real and final for each product through the imposition of the different values of each partial producer, manufacturer, wholesaler, retailer is adding to article at each stage of the negotiation of the goods, both in the industrial cycle and in the commercial, are producers of wealth and should be therefore subject to this type of tax.
The VAT, however it is also paid in each of the stages of production, no cumulative effects because each industrial or merchant to receive payment of tax transfers to their clients, retrieves that he had passed his suppliers, and only provides the State the difference, in this way, the system does not allow the tax paid at each stage to influence the cost of goods and services and to reach the final consumer they are not hidden in the price no charge tax.