FIXED AMOUNTS OF MEXICO’S INCOME TAX ACT

Abstract: The article shows an analysis about the constitutionality of tax norms with monetary nominal amounts. Firstly, it refers to the constitutional principle of tax proportionality and its relation to the taxpayers’ taxable capacity. Secondly, it addresses the issue related to those tax burd...

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Autores principales: Villarreal Gómez, Jesús Fernaando, Hernández Aguirre, Christian Norberto, Castro Vizcarra, Luis Carlos
Formato: Online
Idioma:spa
Publicado: UNIVERSIDAD DE SONORA 2023
Acceso en liña:https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/312
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