The indispensable Tax Reform in Mexico for 2024

This work follows the deductive method, with a hermeneutic paradigm and a qualitative approach. Mexico is a country that lives a brutal income inequality, the country's tax burden in 2021 is 14.7% of GDP (without social security contributions) when on average Latin American countries have 17.9%...

Descripción completa

Detalles Bibliográficos
Autor: Villalobos, José Antonio
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2023
País:México
Institución:UNIVERSIDAD AUTÓNOMA DE NUEVO LEÓN
Repositorio:Política, Globalidad y Ciudadanía
Idioma:español
OAI Identifier:oai:revpoliticas.uanl.mx:article/247
Acceso en línea:https://revpoliticas.uanl.mx/index.php/RPGyC/article/view/247
Access Level:acceso abierto
Palabra clave:taxation
tax regime
tributación
política tributaria
régimen tributario
impuesto
política fiscal
Descripción
Sumario:This work follows the deductive method, with a hermeneutic paradigm and a qualitative approach. Mexico is a country that lives a brutal income inequality, the country's tax burden in 2021 is 14.7% of GDP (without social security contributions) when on average Latin American countries have 17.9% and the Organization for Economic Cooperation and Development (OECD) 24.6% of GDP, a very deep difference of 10 percentage points. In view of this, a tax reform is essential, which in a first stage should seek to equalize with Latin American countries and in a second stage to get as close as possible to the OECD countries.