Héctor Torres SolisMaría Enriqueta Mancilla Rendón2026-03-222026-03-22201310.26457/recein.v10i39.76https://doi.org/10.26457/recein.v10i39.76https://andeanlibrary.org/handle/123456789/61167The Law of Income Tax levied on income received and moral individuals. The law establishes a tax for legal entities income tax payers not, corporations non-profit authorized to receive donations. The object of this work is to study the distribution of wealth and social inequalities facing society, based on the theories of the relative utility of Sax and sociological theory of Pareto, both theories are contrasted, however are useful to show the key and deontic interpretation of tax laws for tax-exempt status.esWelfare economicsInterpretation (philosophy)Pareto principleEconomicsDeontic logicProfit (economics)Income taxInequalityLaw and economicsSociologyarticle