The state tax administration plays a preponderant role mainly in those institutional bodies involved in the collection of taxes, in order to obtain income to cover public spending. Constantly seeking to innovate control systems in order to have greater efficiency in the management of the public sector.
In fact, at a worldwide level, the exercise of the State Tax Administration currently establishes obligations through a series of rules, regulations, policies, strategies, including auditing, to ensure the normal fulfillment of such obligations, with the purpose of increasing public revenues.
Although it is true that the states are looking for new strategies and alternatives to increase public revenue, a series of changes in the Tax System have been developed through the enactment of regulations that promote the establishment of a series of taxes to be paid by taxpayers.
The problem is focused on the tax revenues of the municipality based on original taxation powers - among which are taxes on industrial, commercial, service or similar activities, where municipal autonomy is full.
This fullness must be understood in the sense that the only limits imposed are those established in the constitutional context itself. In order to regulate this source of income, the different municipalities dictate normative acts called "ordinances" which establish the origin, requirements, conditions or parameters that are considered in relation to the demand of this tax.