(Law N. 5,172, of 25 of October of 1966). To become an analysis of this definition, it is necessary to desmembrar it nas following expressions of obligatory disbursment, currency, sanction, intuition in law and collection. ) Obligatory disbursment As Axe (1995, P. 24), this expression must be understood as the object of the legal, consistent obligation in money coactive transferred of the patrimony of the passive citizen to the patrimony of the active citizen of the taxation relation. Although the word installment, in the scope of the Internal revenue code, means object of legal obligation e, being thus, always coactive, the use of the obligatory word in the definition of the tribute, has distinguiz the objective it of the decurrent installments of simple liberality. Disbursment means to say in money.
It fits to stand out that nor all foreseen disbursment in law constitutes tribute, but yes, that one that congregates all the constant requirements of the proper definition of the article 3. Compulsory retirement means to say that the obligation to pay tribute does not elapse of the will of the contributor, nobody paid tribute voluntarily, why it desires. The imposition tax is result of the beginning of the supremacy of the public interest. b) In currency, or whose value in it if can state It is undeniable that the installment tax is of pecuniary nature. Being thus, in compliance with the expression used for the CTN, the tribute it is consistent disbursment in currency, or any another good whose value in this can be express. However, the doctrine with regard to the satisfaction of the obligation is divergent tax in money or any another good, as Becker is located (1963, P. 577) ‘ ‘ that it supports to be irrelevant the nature of the object of the installment to characterize it as tributo’ ‘.