Abstract

TELLO, Carlos  and  HERNANDEZ, Domingo. On the Tributary Reform in Mexico. Economía UNAM [online]. 2010, vol.7, n.21, pp.37-56. ISSN 1665-952X.

Total tax receipts as a percentage of GDP in Mexico has remained  stable at 10 % in the last fifty years. This has happened notwithstanding numerous adjustments  and reforms in various tax laws and important changes in tax administration. In this essay it is argued that this is due to: a) inefficient and ineffective tax administracion; b) substantial and lasting tax privilegies; c) negative perception of goverment actions and, d) uncertanty of tax laws.

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