La distribución de las facultades impositivas en el sistema federal mexicano de acuerdo con la constitución política de los estados unidos mexicanos y el sistema nacional de coordinación fiscal.
Date Issued
2021
Author(s)
Zazueta Gutiérrez Carreras, Gabriel Franco
Advisor(s)
Cruz Covarrubias, Armando Enrique
Type
text::thesis::doctoral thesis
Abstract
This research work proposes to take a look at the
federalism contravention in the magna carta on
behalf of the Supreme Court of Justice of the
Nation; this, based on the extensive interpretation
that, in this regard, it makes in favor of the
federation of article 73, section VII, in relation to
article 124, both of the Political Constitution of the
United Mexican States. Also, the insufficiency of
fiscal resources available to the federal entities to
defray their public expenditure based on said
interpretation and its consequent creation of the
National System of Fiscal Coordination, which
aims to resolve the issue of tax competition, is
observed.
On the other hand, legal solutions and benefits for
an adequate interpretation in relation to fiscal
federalism in Mexico and, therefore, a different
distribution of taxation powers between the
different levels of Government are proposed. In this
order of ideas, this analysis is carried out in the
light of the Political Constitution of the United
Mexican States of 1917 and the Fiscal Coordination
Law in force, with the purpose of stablishing a new
criterion of interpretation, in which the form of
Government of the country and the sovereignty of
the federative entities are respected.
federalism contravention in the magna carta on
behalf of the Supreme Court of Justice of the
Nation; this, based on the extensive interpretation
that, in this regard, it makes in favor of the
federation of article 73, section VII, in relation to
article 124, both of the Political Constitution of the
United Mexican States. Also, the insufficiency of
fiscal resources available to the federal entities to
defray their public expenditure based on said
interpretation and its consequent creation of the
National System of Fiscal Coordination, which
aims to resolve the issue of tax competition, is
observed.
On the other hand, legal solutions and benefits for
an adequate interpretation in relation to fiscal
federalism in Mexico and, therefore, a different
distribution of taxation powers between the
different levels of Government are proposed. In this
order of ideas, this analysis is carried out in the
light of the Political Constitution of the United
Mexican States of 1917 and the Fiscal Coordination
Law in force, with the purpose of stablishing a new
criterion of interpretation, in which the form of
Government of the country and the sovereignty of
the federative entities are respected.
License
Acceso Abierto
URL License
How to cite
Zazueta Gutiérrez Carreras, G. F. (2021) La distribución de las facultades impositivas en el sistema federal mexicano de acuerdo con la constitución política de los estados unidos mexicanos y el sistema nacional de coordinación fiscal. (Tesis de Doctorado) Universidad Panamericana.
Table of contents
Capítulo 2. Antecedentes, teoría, conceptos, formas de Estado y de Gobierno en México -- Capítulo 3. El sistema impositivo en México y el caso España -- Capítulo 4. Metodología para probar la hipótesis y escuela de interpretación