Analysis of Fiscal Policy in Mexico (2010-2014). The Trend Towards Indirect Taxes
DOI:
https://doi.org/10.5281/zenodo.7019855Keywords:
Fiscal Policy, Indirect Taxes, Legislative Reforms, Value Added TaxAbstract
Both in national and international fiscal policy, there is a tendency for imposing indirect taxes instead of direct taxes. This by virtue of the advantages that the imposition of such taxes can represent on the contribution of the public spending of a country. In the case of Mexico, eliminating exemptions and preferential treatment, as well as the approval of the tax rate by the reforms made to the Law on Value Added Tax in 2013, was a result of the implemented fiscal policy, aimed in promoting the income capacity of the federal government.
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