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Boletín mexicano de derecho comparado
versão On-line ISSN 2448-4873versão impressa ISSN 0041-8633
Resumo
RODRIGUEZ MEJIA, Gregorio. El fisco. Bol. Mex. Der. Comp. [online]. 2003, vol.36, n.106, pp.95-114. ISSN 2448-4873.
The aim of this article is to study the structure and functions of the treasury, understood as the public institution which has been given the power to administer the tax revenues that correspond to the State. Firstly, the author refers to the State and the concept of sovereignty, in order to be able to produce a definition of the "treasury". Secondly, he examines the functions of the treasury in Mexico at the federal, state and municipal levels, focusing on the Constitutional and legal frameworks. Finally, the author analises the specific functions of the Mexican (federal) Tax Administration Service (Servicio de Administración Tributaria).
Palavras-chave : treasury; public finances; tax law.