On the Tributary Reform in Mexico

Total tax receipts as a percentage of GDP in Mexico has remained stable at 10 % in the last fifty years. This has happened notwithstanding numerous adjustments and reforms in various tax laws and important changes in tax administration. In this essay it is argued that this is due to: a) inefficient...

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Detalles Bibliográficos
Autores principales: Tello, Carlos, Hernández, Domingo
Lenguaje:Español
Publicado: Facultad de Economía 2010
Acceso en línea:http://www.revistas.unam.mx/index.php/ecu/article/view/19464
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-030&d=article19464oai
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Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO) de Consejo Latinoamericano de Ciencias Sociales
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collection Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO)
language Español
description Total tax receipts as a percentage of GDP in Mexico has remained stable at 10 % in the last fifty years. This has happened notwithstanding numerous adjustments and reforms in various tax laws and important changes in tax administration. In this essay it is argued that this is due to: a) inefficient and ineffective tax administracion; b) substantial and lasting tax privilegies; c) negative perception of goverment actions and, d) uncertanty of tax laws.
author Tello, Carlos
Hernández, Domingo
spellingShingle Tello, Carlos
Hernández, Domingo
On the Tributary Reform in Mexico
author_facet Tello, Carlos
Hernández, Domingo
author_sort Tello, Carlos
title On the Tributary Reform in Mexico
title_short On the Tributary Reform in Mexico
title_full On the Tributary Reform in Mexico
title_fullStr On the Tributary Reform in Mexico
title_full_unstemmed On the Tributary Reform in Mexico
title_sort on the tributary reform in mexico
publisher Facultad de Economía
publishDate 2010
url http://www.revistas.unam.mx/index.php/ecu/article/view/19464
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-030&d=article19464oai
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AT hernandezdomingo onthetributaryreforminmexico
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AT hernandezdomingo sobrelareformatributariaenmexico
bdutipo_str Repositorios
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