Resumen

VILLARREAL GOMEZ, Jesús Fernando; HERNANDEZ AGUIRRE, Christian Norberto  y  CASTRO VIZCARRA, Luis Carlos. Fixed amounts of Mexico’s income tax act. Biolex [online]. 2023, vol.15, e312.  Epub 07-Ago-2023. ISSN 2007-5545.  https://doi.org/10.36796/biolex.v15i26.312.

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.

Palabras llave : tax proportionality; taxable capacity; monetary nominal amounts.

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