As a contribution to my contributions prior to these, it is necessary to point out that the taxpayer of the tax obligation may be a taxpayer or a responsible party, since the tax obligation arises between the state in the different expressions of public power and the taxpayers as soon as the factual assumption provided for in the law occurs.
From the doctrinal point of view, the legal-tax relationship, by payment of the tax liability, is an obligation established by law, to deliver to a public entity, as a tax, a certain amount of money.
The tax obligation, which is a public law obligation, is the bond between the creditor and the tax debtor, established by law, whose purpose is the fulfillment of the tax obligation, being coercively enforceable, i.e. such obligation has as its purpose the payment of the tax liability.
In addition, it must go through a liquidation procedure because the law states in an abstract manner the budgets of the tax and the criteria for its determination, so it is necessary to establish specifically whether a tax debt has arisen and its amount.
Taxes are the monetary benefits that the State demands in exercise of its power of rule by virtue of a Law to cover the expenses demanded by the fulfillment of its purposes, likewise the tax is a monetary benefit, of a mandatory nature, demanded by the State by virtue of its power of rule and whose obligation gives rise to multiple legal relations.