<?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>2448-6655</journal-id>
<journal-title><![CDATA[Análisis económico]]></journal-title>
<abbrev-journal-title><![CDATA[Anál. econ.]]></abbrev-journal-title>
<issn>2448-6655</issn>
<publisher>
<publisher-name><![CDATA[Universidad Autónoma Metropolitana, Unidad Azcapotzalco, División de Ciencias Sociales y Humanidades]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-66552019000300177</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Determinantes del ingreso tributario en México]]></article-title>
<article-title xml:lang="en"><![CDATA[Determinants of tax revenue in Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Carmona López]]></surname>
<given-names><![CDATA[Antonio Maximino]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Molina Vargas]]></surname>
<given-names><![CDATA[Alejandro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ruíz Martínez]]></surname>
<given-names><![CDATA[Alfredo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto Tecnológico de Oaxaca  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Politécnica Metropolitana de Hidalgo  ]]></institution>
<addr-line><![CDATA[Tolcayuca Hidalgo]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Instituto Tecnológico de Oaxaca  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<volume>34</volume>
<numero>87</numero>
<fpage>177</fpage>
<lpage>197</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-66552019000300177&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-66552019000300177&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-66552019000300177&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo del presente trabajo es identificar las variables macroeconómicas que determinan el ingreso tributario en México, periodo 2010-2018, con datos del Instituto Nacional de Estadística y Geografía (INEGI). Para ello, se realizan diversas pruebas estadísticas, aplicando modelos de regresión lineal y no lineal. La función de producción Cobb-Douglas se elige como modelo paramétrico y se seleccionan las variables explicativas: capital, representada por la Formación Bruta de Capital (FBKF) más la Variación de Existencias (VE); trabajo, constituido por la Población Ocupada (PEAocupada). Los resultados muestran que las variables utilizadas determinan el comportamiento del ingreso tributario. Además, se observan dos cosas: existe un crecimiento elevado de los activos de las empresas para disminuir su base gravable en el Impuesto sobre la Renta, y existe una brecha de evasión entre el universo de contribuyentes activos que presentan declaraciones con pago y la PEA ocupada, que afecta negativamente la base de contribuyentes.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective of this paper is to identify the macroeconomic variables that determine the tax revenue in Mexico, period 2010-2018, with data from the National Institute of Statistics and Geography (INEGI). To do this, various statistical tests are performed, applying linear and non-linear regression models. The Cobb-Douglas production function is chosen as a parametric model and the explanatory variables are selected: capital, represented by the Gross Formation of Capital (FBKF) plus the Variation of Stocks (VE); labor, constituted by the Occupied Population (PEAocupada). The results show that the variables used determine the behavior of the tax revenue. In addition, two things are observed: there is a high growth of the assets of the companies to reduce their taxable base in the Income Tax, and there is an evasion gap between the universe of active taxpayers who present declarations with payment and the PEAocupada, which it negatively affects the taxpayer base.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Capital]]></kwd>
<kwd lng="es"><![CDATA[empleo]]></kwd>
<kwd lng="es"><![CDATA[política fiscal]]></kwd>
<kwd lng="es"><![CDATA[tributación]]></kwd>
<kwd lng="es"><![CDATA[evasión fiscal]]></kwd>
<kwd lng="en"><![CDATA[Capital]]></kwd>
<kwd lng="en"><![CDATA[employment]]></kwd>
<kwd lng="en"><![CDATA[fiscal policy]]></kwd>
<kwd lng="en"><![CDATA[taxation]]></kwd>
<kwd lng="en"><![CDATA[tax evasion]]></kwd>
</kwd-group>
</article-meta>
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