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Tax law, derived from financial law, aims to investigate, analyze, and examine the legal framework that regulates all matters related to the application of taxes. It also studies the legal norms through which the State exercises its legal power to obtain revenue to contribute to a nation's public spending.
Within the framework of tax law, defined as the set of rules governing taxes, we can distinguish between:
Substantive Tax Law: This encompasses all the legal norms that regulate the legal-tax relationship between the state and a company.
Procedural Tax Law: This includes all the legal norms that regulate administrative activities to ensure compliance with tax obligations in both the public and private sectors.