Resumo

CABALLERO URDIALES, Emilio. The Next Tax Reform. Economía UNAM [online]. 2007, vol.4, n.12, pp.115-123. ISSN 1665-952X.

In this paper Emilio Caballero Urdiales analyses the federal government fiscal reform as well as the modifications proposed by the parliamentary group of the PRI (Institutional Revolutionary Party). He argues that the official proposal intends to mitigate indirectly the problem of "special regimes" included in the ISR (National Income Tax) rather than eliminate them directly. The practical application of the new tax might induce tax evasion or elude tax payment since the tax system becomes more complex. The author also argues that the PRI modifications can be counterproductive since the new tax incorporates the "special regimes" and widens the exemptions as well as permitted deductions.