Abstract

CASTELLANOS GONZALEZ, José Luis. The indirect taxes in the tax coordination system in México. A historical approximation. Derecho glob. Estud. sobre derecho justicia [online]. 2022, vol.7, n.21, pp.229-261.  Epub Aug 15, 2022. ISSN 2448-5136.  https://doi.org/10.32870/dgedj.v7i21.502.

Indirect federal taxes and local coordination. This article aims the historical evolution of indirect taxes (consumption) in Mexico, through the different mechanisms and legal forms that involved the coordination of taxation and collection responsibilities between the federation and the federative entities. The way we have organized this research is carried out starting from the general to the particular (deductive method), starting with the form of tax organization that we have as a country, the evolution and development of fiscal coordination in Mexico, to conclude by analyzing how the most important indirect tax, the value added tax, has been characterized as a major link tax within the national system of tax coordination.