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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Bibliographic Details
Main Authors: Villarreal Gómez, Jesús Fernaando, Hernández Aguirre, Christian Norberto, Castro Vizcarra, Luis Carlos
Format: Online
Language:spa
Published: UNIVERSIDAD DE SONORA 2023
Online Access:https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/312
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