Fiscal Policy in Mexico

Authors

  • María Susana Sarur Zanatta Universidad Veracruzana
  • José Francisco Romero Valdés Universidad de Xalapa

DOI:

https://doi.org/10.5281/zenodo.7011218

Keywords:

Fiscal Policy, Taxation, Collection, Public Expenditure, Legal Framework

Abstract

Governments, anywhere in the world, need financial resources to achieve their objectives of attention and safeguard of the people they lead, so it is necessary to establish guidelines for the collection and application of these resources; in order to guarantee social welfare and productive infrastructure; in order to achieve the sustainable development of the country, it is necessary to rethink and improve the public politics, strategies and schemes of taxation and collection, which depends on the fiscal policy that is established in our country. The structural weakness of the tax system has led to insufficient resources being one of the most important problems of the federal public finances, considering that the budgetary requirements in each fiscal year are increasing, it is relevant to take measures to solve it. This article reviews some history of fiscal policy in Mexico, as well as concepts, elements, principles and legal framework, in order to relate it to the current situation of the country.

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Author Biographies

María Susana Sarur Zanatta, Universidad Veracruzana

Catedrática en Universidad de Xalapa y Universidad Veracruzana. Doctoranda en Finanzas Públicas.

José Francisco Romero Valdés, Universidad de Xalapa

Catedrático en Universidad de Xalapa. Doctorando en Finanzas Públicas.

References

Arrioja, Adolfo: (2004). Derecho Fiscal. México: Ed. Themis.

Bräutigam, D. (2008) Introduction: Taxation and State Building in Developing Countries: capacity and consent, UK: Cambridge University Press. Recuperado de: https://www.cmi.no/publications/file/2598 taxation-and-statebuilding-in-developing.pdf. Fecha de consulta: Febrero 2017

De la Garza, Sergio Francisco (2002). Derecho Financiero Mexicano. México: Ed. Porrúa.

Faya, Jacinto. (2003). Finanzas Públicas. México: Ed. Porrúa.

Flores, Ernesto. (2004). Finanzas Públicas Mexicanas. México: Ed. Porrúa.

Ortega, Carlos (2015). Derecho Fiscal. México: Ed. Porrúa.

Pereznieto, Leonel (2007). Introducción al Estudio del Derecho. México: Ed. Oxford.

Petrof, John (2007) Macroeconomía. Recuperado en: http://www.peoi.org/Courses/Coursessp/mac/fram9.html. Fecha de consulta: 20 de abril de 2015.

Rodríguez, Raúl. (2002) Derecho Fiscal. México: Ed. Oxford.

Rudiger, Dornbusch y Stanley Fischer (1995) Curso breve de macroeconomía, Madrid. Ed. McGraw-Hill.

Sánchez, Narciso. (2006). Derecho Fiscal Mexicano. México: Ed. Porrúa

Published

2018-08-06

How to Cite

Sarur Zanatta, M. S., & Romero Valdés, J. F. (2018). Fiscal Policy in Mexico. Universita Ciencia, 7(19), 74–88. https://doi.org/10.5281/zenodo.7011218

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Section

Artículos