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...
Guardado en:
| Autores principales: | , |
|---|---|
| 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 |
| Aporte de: |
| Sumario: | 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. |
|---|