Servicios Personalizados
Revista
Articulo
Indicadores
- Citado por SciELO
- Accesos
Links relacionados
- Similares en SciELO
Compartir
Cuestiones constitucionales
versión impresa ISSN 1405-9193
Resumen
GARCIA SEPULVEDA, Samuel Alejandro. Delimitation of faculties, a doorway for the new fiscal federalism in Mexico. Cuest. Const. [online]. 2016, n.35, pp.45-80. ISSN 1405-9193.
The delimitation of competence in tax matters from the Constitution in a Federal State has become an exceedingly complex task to perform, it is difficult to satisfy the interests of the Federation and states at the same time, keeping in mind the determining of what contributions each government level needs to exercise better public spending. This article analyzes the delimitation of competences in tax matters in Mexico. First, it studies the fiscal powers that the Federation has, and then studies the tax jurisdiction of the states. Finally, a proposal aimed to lay the foundations for the new fiscal federalism in Mexico is made and it has the objective of decentralizing Federation's fiscal power in order to benefitfiscal autonomy of the states.
Palabras llave : delimitation of competences; fiscal federalism; tax competition; taxation powers.