Who Pays Taxes?

All electoral promises have a common element, namely that the state can offer different benefits, incentives, subsidies, and thus will increase the living standard of citizens. But for any distribution of resources, the state must collect the corresponding amounts (given the fact that it is not able to create added value). The power of  these promises is based on a myth maintained by socialist politicians according to which firms are those that pay taxes, citizens are not directly affected. However, on a closer analysis, it can be easily noticed that this is a wrong believe.