Tax systems are considered as resources that the state develops in the territories through the power granted by the countries for their improvement and maintenance through the development of public works and services. In this sense, the management that develops such system, must have different processes such as liquidation, collection, and control that allow it to reach its efficiency, bearing in mind that each of the components are of vital importance and that the failure of any of them may create certain situations that prevent the collection of income.
Consequently, the territorial body whose function is the administration of taxes within the jurisdiction is known as the local tax administration, which imposes a series of rules that, in accordance with the provisions of the tax regulations, allows it to exercise the actions related to tax collection.
Likewise, the territorial entity is the main executor component of the tax system and its importance is related to the attitudes and strategies it adopts to apply the tax rules that allow it to have control of the tax system in the municipality.
In this order of ideas, the most relevant tax as far as the territory is concerned is the tax on the economic activities of industries, commerce, services or of a similar nature, which is levied on the income obtained within the jurisdiction in a habitual or eventual manner.
With respect to the regime of this tax, it becomes a potential source of income for the municipality, considering the economic growth of the same, and should be addressed, in order to effectively seek the collection of this tax.