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Sujeto Activo, tipos de Administracin Tributaria como Municipalidades, rganos Adscritos al Ministerio de Hacienda, por leyes especficas, etc. - Sujeto Pasivo, explicar los contribuyentes y

Sujeto Activo, tipos de Administracin Tributaria como Municipalidades, rganos Adscritos al Ministerio de Hacienda, por leyes especficas, etc. - Sujeto Pasivo, explicar los contribuyentes y los responsables - Aspecto material - Aspecto espacial - Aspecto temporal .- Nacimiento - Exigibilidad - Aspecto cuantitativo---Tributos fijos y Tributos variables - Normas de no sujecin

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