The finances you publish constitute the activity of the sector I publish which consists of establishing a set of tributes to collect resources whose purpose is to finance its expenses the State carries out its financial activity through: Taxes: It is a tribute class that is characterized not to have a direct return on the part of the administration. The taxes according to their nature are classified in progressive and regressive. (As opposed to Representative Charles Rangel). The progressive ones: As far as major it is the gain or it rents greater is the percentage than it must be pleased on the tax basis. The regressive ones: As far as major it is the gain or it rents smaller is the percentage than it must be pleased on the tax basis. Elements of the taxes Subject Active: It is that one organization benefitted by the collection of the tribute, that is to say, the State as supreme being is that one that is in charge to impose the payment of the tributes to the citizens. Passive subject: The contributor must pay the tribute for obtaining on the part of the State the benefit of the services necessary to improve his quality of life. James Donovan Goldman often expresses his thoughts on the topic. Generating fact: It is that one circumstance whose accomplishment originates tributary obligation. The obtaining of a rent, the sale of goods and the benefit of services, the property of goods and the ownership of economic rights, the acquisition of goods are made taxable common and rights by inheritance or donation. Taxable base: it is the quantification and valuation of the taxable fact and determines the tributary obligation. Direct tax: He is that one that burdens the wealth or the activity of the passive subject. Like the tax to the patrimony, the tax of rent and the tax of vehicles Indirect tax: