FIXED AMOUNTS OF MEXICO’S INCOME TAX ACT

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
Lenguaje:spa
Publicado: UNIVERSIDAD DE SONORA 2023
Acceso en línea:https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/312
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spelling oai:https:--biolex.unison.mx-:article-3122023-06-06T08:32:11Z FIXED AMOUNTS OF MEXICO’S INCOME TAX ACT CANTIDADES FIJAS DE LA LEY DEL IMPUESTO SOBRE LA RENTA EN MÉXICO Villarreal Gómez, Jesús Fernaando Hernández Aguirre, Christian Norberto Castro Vizcarra, Luis Carlos Palabras clave: proporcionalidad tributaria, capacidad contributiva, cantidades nominales monetarias Keywords: tax proportionality, taxable capacity, monetary nominal amounts 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 burdens stipulated in norms with monetary nominal amounts. Thirdly, the text refers to some examples of the monetary nominal amounts update in certain tax laws. Subsequently, this article analyzes the transgression generated by the disproportionate tax imposition over human rights in tax matter, related to the taxable capacity before those tax burdens set in monetary nominal amounts. It is suggested to the legislator the amendments for the use indexed amounts and to the taxpayer the indirect amparo suit.   Resumen: Este artículo expone un análisis sobre la constitucionalidad de las normas fiscales con cantidades nominales monetarias. Primeramente, se referencia el principio constitucional de proporcionalidad tributaria y su relación con la capacidad económico-contributiva de los contribuyentes. Segundamente, aborda el asunto relativo a aquellas cargas tributarias previstas en normas con cantidades nominales monetarias. Terceramente, el texto refiere algunos ejemplos de actualización de cantidades nominales monetarias en ciertas leyes fiscales. Subsecuentemente, este artículo analiza la transgresión que la imposición tributaria desproporcional genera sobre los derechos humanos en materia tributaria, relacionados con la capacidad contributiva frente a aquellas cargas tributarias fijadas en cantidades nominales monetarias. Se sugiere al legislador reformas legales para uso de cantidades indexadas y al contribuyente la demanda de amparo indirecto.   UNIVERSIDAD DE SONORA 2023-06-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/xml https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/312 10.36796/biolex.v15i26.312 BIOLEX; Vol. 15 No. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho; 1-17 BIOLEX REVISTA JURIDICA DEL DEPARTAMENTO DE DERECHO; Vol. 15 Núm. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho; 1-17 2007-5545 2007-5634 spa https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/312/312 https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/312/332 https://creativecommons.org/licenses/by-nc-nd/4.0
institution Biolex
collection OJS
language spa
format Online
author Villarreal Gómez, Jesús Fernaando
Hernández Aguirre, Christian Norberto
Castro Vizcarra, Luis Carlos
spellingShingle Villarreal Gómez, Jesús Fernaando
Hernández Aguirre, Christian Norberto
Castro Vizcarra, Luis Carlos
FIXED AMOUNTS OF MEXICO’S INCOME TAX ACT
author_facet Villarreal Gómez, Jesús Fernaando
Hernández Aguirre, Christian Norberto
Castro Vizcarra, Luis Carlos
author_sort Villarreal Gómez, Jesús Fernaando
title FIXED AMOUNTS OF MEXICO’S INCOME TAX ACT
title_short FIXED AMOUNTS OF MEXICO’S INCOME TAX ACT
title_full FIXED AMOUNTS OF MEXICO’S INCOME TAX ACT
title_fullStr FIXED AMOUNTS OF MEXICO’S INCOME TAX ACT
title_full_unstemmed FIXED AMOUNTS OF MEXICO’S INCOME TAX ACT
title_sort fixed amounts of mexico’s income tax act
description 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 burdens stipulated in norms with monetary nominal amounts. Thirdly, the text refers to some examples of the monetary nominal amounts update in certain tax laws. Subsequently, this article analyzes the transgression generated by the disproportionate tax imposition over human rights in tax matter, related to the taxable capacity before those tax burdens set in monetary nominal amounts. It is suggested to the legislator the amendments for the use indexed amounts and to the taxpayer the indirect amparo suit.  
publisher UNIVERSIDAD DE SONORA
publishDate 2023
url https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/312
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