Abstract

RIOS GRANADOS, Gabriela. Las infracciones tributarias en el sistema tributario mexicano. Bol. Mex. Der. Comp. [online]. 2005, vol.38, n.114, pp.1165-1186. ISSN 2448-4873.

One of citizens' most fundamental du ties is to pay taxes, with the purpose of providing the government with suffi resources to satisfy the demand for public services. Tax fines imposed by tax au thorities, caused by the infringement of tax laws, is one of several means to dissuade uniawful behavior on behalf of taxpayirs, which could negahvely affect the pubiic inierist. In this esiay, the auihor studies tax fines, discussing their juridical nature and analyzing the contents of Mexican legislation reiated to this topic, such as the Fediral Fiscal Code and customs legislation.

Keywords : taxes; administrative sanctions; administrative law.