Algunos aspectos de los fundamentos de la tributación

The purpose of the document is to expose the historical and economic foundations of taxation. It shows how the main currents of economic thought raise the fundamentals of the levies, traces the historical trajectory to show the foundations and how the basic elements of taxation change according to the development that societies reach. It exposed how the principles on which taxes are based on, according to historiography differ in essential aspects from those posed by economic theories. While historical events indicate that taxation is linked to the construction and reconstruction of the State, political power, in economic theory these relations are discarded and the analytical interest focuses on the effects that taxation has on the process of accumulation of income and market equilibrium.