Abstract

OLMEDO CASTILLO, Javier Eliott. The Effectiveness of Anti-Abuse Clauses in the Federal Tax Code. The Anáhuac j. [online]. 2023, vol.23, n.1, pp.62-89.  Epub Aug 28, 2023. ISSN 2683-2690.  https://doi.org/10.36105/theanahuacjour.2023v23n1.03.

Tax evasion is one of the phenomena that affects the most the economic and social development of any country, but it does not always presents itself as an illegal act or crime that directly contravenes the tax law, but rather occurs through legal acts or strategies to avoid tax burdens, profiting from the advantages and gaps of the law itself. This article contains a documentarytype investigation, where two of the main tools in Mexican legislation to counter these acts of tax avoidance are exposed. Through a comparative analysis of the so-called anti-abuse clauses contained in the Federal Tax Code, the lack of effectiveness of both procedures is demonstrated, explaining why they do not meet the objective of blocking tax avoidance and evasion in Mexico.

Keywords : anti-abuse clause; business reason; law fraud; tax avoidance.