CONTRIBUTORY LAW. A CONTRIBUTION TO CONTEMPORARY LEGAL DOCTRINE

Abstract

Tax Law has been considered the most important branch of financial activity because it is responsible for obtaining resources to satisfy public spending; however, there is currently no conceptual uniformity to refer to this important function, leading to confusion in the tax law with tributary law. This article aims to identify the legal branch that should regulate it and for this purpose the first moment of financial activity is doctrinally analyzed, as well as the legal branches indicated, determining and proposing contributory law as the one in charge of regulating the obtaining of the resources coming from the use of sovereign power, because the figure of the contribution is the most important and transcendent in the doctrine and legislation of the current countries considered democratic, while the other income received by the State will be considered properly tax law.