Introduction

To obtain resources to achieve a public spending is perhaps the most important activity that the State has to accomplish. Only in this way it is possible to sustain spending on infrastructure, social assistance, education, culture, national security, etc. To attract investment, the state grants concessions to investors, ranging from tax exemptions, grants of land, infrastructure spending, etc. From the financial activities of the State depends procurement and protection, among others, the distribution of public revenue intended to the public spending. In that sense, the subsistence of the individual or legal entities that shall pay the taxes it's crucial because due their activities their income will be defined, and therefore, the payment of contributions.

The Custom Law as a set of legal provisions that regulates the entry and exit of goods from a country normalizes by means of contributions or non-tariff barriers, precisely, the entry or exit of merchandise from our country. It is a fact that the amount collected by concept of the General Import Tax is not relevant to the State's finances as it is a small percentage of total income, however, the extra fiscal aspect of customs duties exhibited in the percentage of the General Import Tax, provides protection to domestic production plant aimed to inhibit, even with non-tariff barriers, import of various products to our country.

The federal executive branch, exercising power conferred by the Congress, is who regulates the trade as to the pressing needs of the national economy , however, this power has been criticized because is believed that an individual should not flaunt it , being right is that the Federal Congress shall be the entity who accomplish with that function.

Method

The present work was developed through desk research analytics. First we placed sources, we proceeded to debugging, arranging the oldest to the latest with the claim that the analysis was in accordance with the production of the work.