(WHALER, 1976, P. 117). Amongst some classifications that the doctrine analyzes, the taxes can be classified, mainly, in indirect and real or personal right-handers or. It is distinguished, between the diplomas, the definition second Jniors (1993, P. 250) Are right-handers the taxes supported in definitive for the obliged contributor for law to its payment and indirect the taxes that can have its tax burden transferred for the contributor assigned for the law (contributing of right) to another person whom it will support, in definitive and to the end of the economic process, the tax burden (contributing in fact). Those are real taxations that have the description of a fact as incidence hypothesis, being its independent material aspect of the passive citizen of the relation tax. Personal taxes are considered those that lead in account, in its hypothesis of incidence, the passive citizen of the obligation.
In this in case that, the legal qualities of the passive citizen influence in the material aspect of the incidence hypothesis. Therefore, it is the tax a tribute not tied, that is, tribute whose hypothesis of incidence consists of the legal conceptualization of a fact any that if does not constitute in a state performance. 220.127.116.11 Taxes First type tributary is the tax and art. 77 of the Internal revenue code appraise the tax for its generating fact, that is the regular exercise of the policy power or the use, accomplish or potential, utility specific and divisible, given to the contributor or rank to its disposal. On the subject, Whaler comments (1976, P. 292) the tax is charged of who uses special public service and divisible, of administrative or jurisdictional character, he has or it to its disposal, and, still, of who he provokes, in its I benefit or for act its, special expenditure of the public coffers. It is, therefore, the tax a tribute tied, that is, its generating fact depends on a direct state performance and immediately related to the debtor.