Constitutional and legal concept of taxation

Abstract

The coactivity in the tax is only that characteristic of law. The tax is always a pecuniary obligation, which consists of giving money. And it is always due directly to a public body. The tax itself must be distinguished from other patrimonial duties of a public nature, which may also be reserved to the Law, but which are not taxes in the sense of the General Tax Law, such as parafiscal levies or fees in public services where there is a de facto or de jure monopoly.