Abstract
THE OBJECTIVE OF THIS PAPER IS TO MAKE A CRITICAL REVIEW OF THE TAX POLICY IN MEXICO, CONSIDERING OF TWO MAIN ISSUES: THE CHARACTERISTICS OF THE MAIN TAXES AND THE CHARACTERISTICS OF AN EFFICIENT TAX STRUCTURE. AS IT IS DESIGNED, THE TAX STRUCTURE OF THE COUNTRY IS CLEARLY INEFFICIENT IN ORDER TO REDUCE CLOSE THE GAP BETWEEN POTENTIAL INCOME AND THE REAL ONE. IN ADDITION TO ITS INCAPACITY TO OBTAIN THE DISTRIBUTION OF THE INCOME. UNDER THESE CIRCUMSTANCES IT HAS BEEN TRIED TO EXCHANGE THE TRIBUTES ON THE RENT FOR THOSE TARGETING CONSUMPTION AND THEIR GENERALIZATION. THIS IN WAY FISCAL EVASION IS PREVENTED. ALTHOUGH ONE GRANTS THAT IT CAN BE A REGRESSIVE TAX SYSTEM IT IS ASSUMED THAT IT CAN BE CORRECTED BY MEANS OF THE RIGHT APPLICATION OF THE COST.© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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