The tax that correctly matches the description: "<em>Este se aplica sobre los ingresos de cada persona, negocio u otra profesión"</em> is:
<u>Impuesto sobre la renta</u>.
Or
<u>Income tax</u>.
Explanation:
<em>The income tax</em> is one of the <u>best forms of collection that a nation has since it is based on the collection of a percentage of a person's earnings</u>, whether it is an employee of an entity, has founded a large business or small, those who have a trust and inheritance, the first tax was applied in the United States of America after the Civil War, are currently imposed by constitutional provisions.