Resumo

IBARRA, David. Tax Policy. Economía UNAM [online]. 2019, vol.16, n.46, pp.73-78.  Epub 17-Jun-2020. ISSN 1665-952X.  https://doi.org/10.22201/fe.24488143e.2019.46.432.

The article proposes to design a fiscal policy that ensures compliance with constitutional responsibilities in terms of wage, employment, development, and promote citizen access to basic social services. In order to do so, it should use the fiscal policy, the composition and destinations of public expenditure, as well as to procure various sources of income, a restructuring of tax revenues and a better use of public debt policy, to Achieve the main economic and social objectives that the country requires.

Palavras-chave : Fiscal Policy; Public Expenditures; Investment and Finance; Taxation; Provision and Effects of Welfare Programs; Macroeconomic Analysis of Economic Development; E62; I33; O11.

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