Resumen This research addresses an alternate function of taxes from a different anfle th the conventional view, which takes precedence, as one of its mains responsibilities, to finance government spending. Unlike it is assumed that taxes hace at least three functions that are economically critical: to create a demand for money from the state; regulate the amount of money from private operators, and assisting in the distribution of income and wealth. The framework within which subscribe this assessment of the role of taxation is that contries start operating or working with sovereign money, a situation which now has been undetermined by the actions taken as is the case of the autonomy of the Central Bank and the approach of the system of fixed exchange rate or semi-fixed, thereby impairing the ability of nations to operate sovereing money and retrics to finance their spending through the collection of taxes, thus affecting the general perception on the role of taxes as a cource os funding fot the State's activity, and puts the main foundation on the need to maintain fiscal discipline.

Artículo en inglés