<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422022000400178</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2022.2850</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Ingresos públicos y ciclos económicos en México: un análisis de cambio estructural]]></article-title>
<article-title xml:lang="en"><![CDATA[Public income and business cycles in Mexico: An analysis of structural change]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mejía Reyes]]></surname>
<given-names><![CDATA[Pablo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ochoa Díaz]]></surname>
<given-names><![CDATA[Sandra]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sánchez Peña]]></surname>
<given-names><![CDATA[Gina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma del Estado de México  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<volume>67</volume>
<numero>4</numero>
<fpage>178</fpage>
<lpage>203</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422022000400178&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422022000400178&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422022000400178&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de este documento es analizar la relación entre los ingresos públicos y los ciclos económicos (elasticidad-producto) en México durante el periodo 1980.I-2018.III tomando en cuenta la posibilidad de cambios estructurales. Para ello, se estiman modelos econométricos bivariados en los que los diferentes tipos de ingresos públicos dependen del indicador del ciclo. Los resultados muestran que efectivamente hay cambios estructurales en las relaciones estimadas que se pueden identificar con modificaciones en la política tributaria y con las variaciones en los precios y la plataforma de exportación de petróleo. Una implicación importante de nuestros resultados es que los ingresos públicos totales son altamente dependientes de los impuestos al ingreso y al consumo, algo que debe considerarse en una posible reforma fiscal en combinación con la magnitud de las relaciones estimadas para el periodo reciente.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The aim of this paper is to analyze the relationship between public revenues and the business cycle (product-elasticity) in Mexico over the period 1980.I-2018.III, allowing for possible structural changes. To do so, bivariate econometric models of several public revenues on the business cycle indicator are estimated. Our results suggest the existence of changes in those relationships that can be associated to modifications in the tax policy and variations in the international price and the exportation platform of oil. A major implication of these findings is that total public revenues are highly dependent on income and consumption taxes, something that should be taken into account in a possible fiscal reform along with the estimated magnitude of the relationships for the most recent period.]]></p></abstract>
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<kwd lng="es"><![CDATA[E62]]></kwd>
<kwd lng="es"><![CDATA[C20]]></kwd>
<kwd lng="es"><![CDATA[ciclos económicos]]></kwd>
<kwd lng="es"><![CDATA[producción]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[ingresos petroleros]]></kwd>
<kwd lng="es"><![CDATA[cambio estructural]]></kwd>
<kwd lng="en"><![CDATA[E23]]></kwd>
<kwd lng="en"><![CDATA[E32]]></kwd>
<kwd lng="en"><![CDATA[E62]]></kwd>
<kwd lng="en"><![CDATA[C20]]></kwd>
<kwd lng="en"><![CDATA[business cycles]]></kwd>
<kwd lng="en"><![CDATA[production]]></kwd>
<kwd lng="en"><![CDATA[taxes]]></kwd>
<kwd lng="en"><![CDATA[oil revenues]]></kwd>
<kwd lng="en"><![CDATA[structural change]]></kwd>
</kwd-group>
</article-meta>
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