<?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>2448-718X</journal-id>
<journal-title><![CDATA[El trimestre económico]]></journal-title>
<abbrev-journal-title><![CDATA[El trimestre econ]]></abbrev-journal-title>
<issn>2448-718X</issn>
<publisher>
<publisher-name><![CDATA[Fondo de Cultura Económica]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-718X2021000200373</article-id>
<article-id pub-id-type="doi">10.20430/ete.v88i350.1104</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Estructura y evolución de ingresos tributarios y beneficios fiscales en México. Análisis del periodo 1990-2019 y evaluación de la reforma fiscal de 2014]]></article-title>
<article-title xml:lang="en"><![CDATA[Structure and evolution of tax revenues and tax benefits in Mexico. Analysis of the 1990-2019 period and evaluation of the 2014 fiscal reform]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[López Pérez]]></surname>
<given-names><![CDATA[Sugey de J.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vence]]></surname>
<given-names><![CDATA[Xavier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Santiago de Compostela Grupo de Investigación Icede ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Santiago de Compostela Grupo de Investigación Icede ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<volume>88</volume>
<numero>350</numero>
<fpage>373</fpage>
<lpage>417</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2021000200373&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2021000200373&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2021000200373&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La estructura y la tendencia del sistema fiscal reflejan la orientación del modelo de desarrollo que ha seguido México y determinan su modelo futuro y su capacidad para hacer frente a los retos de la sociedad (desarrollo, equidad, bienestar, sostenibilidad ambiental, etc.). El objetivo de este trabajo es conocer la dimensión relativa, la estructura por impuestos y las tendencias de la recaudación tributaria, así como la naturaleza y los objetivos de los incentivos y los beneficios fiscales en vigor en México en los últimos años. Este ejercicio permite evaluar la reforma hacendaria de 2014 con la perspectiva de los seis años transcurridos y formula los retos futuros. Se utilizó un enfoque descriptivo y cualitativo con base en los datos obtenidos del Centro Interamericano de Administraciones Tributarias (CIAT), la Organización para la Cooperación y el Desarrollo Económicos (OCDE) y la Secretaría de Hacienda y Crédito Público (SHCP). Se analizan la estructura de la recaudación tributaria centrada en los principales impuestos federales, así como el volumen y la composición del gasto fiscal, al desglosar los incentivos y los beneficios fiscales existentes sobre cada uno de los impuestos. Los principales resultados indican una evolución pasiva en el poder de recaudo de 12.5% del producto interno bruto (PIB) en 1990 a 15.6% en 2019, apoyado principalmente en los impuestos al consumo, el impuesto sobre la renta salarial y una fuerte dependencia del sector de hidrocarburos. Se muestra que algunos de los objetivos declarados de la reforma -aumentar de forma significativa la capacidad recaudatoria y reducir la multitud de incentivos y beneficios fiscales- apenas se han cumplido. Para concluir, se formulan algunos retos que debería afrontar una reforma fiscal para la inclusión, la equidad y la sostenibilidad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The structure and the trend of the fiscal system reflect the orientation of the development model of Mexico in past decades and they determine its future model and its ability to meet the main social challenges (development, equity, wellbeing, environmental sustainability, etc.). The objective of this paper is to study the relative dimension, the tax structure and the trends in tax collection, as well as the nature and the objectives of the incentives and the tax benefits that have been enforced in Mexico in recent years. This exercise allows an evaluation of the 2014 tax reform to be made with the perspective of the past six years and the formulation of future challenges. A descriptive and qualitative approach was used based on data obtained from the Inter-American Center of Tax Administration (CIAT), the Organisation for Economic Co-operation and Development (OECD), and the Secretaría de Hacienda y Crédito Público (SHCP). The structure of tax collection is analyzed, with a focus on the main federal taxes, as well as the volume and the composition of tax expenditure, by breaking down the existing incentives and the tax benefits on each of the taxes. The main results indicate a passive evolution in the collection power that grew from 12.5% of gross domestic product (GDP) in 1990 to 15.6% in 2019, principally based on consumer taxes, wage income tax and a strong dependence on the fossil fuels sector. This shows that some of the stated objectives of the 2014 reform-significantly increasing collection capacity and reducing the jungle of incentives and tax benefits-have hardly been met. In conclusion, some of the challenges that a tax reform should face in terms of inclusion, equity and sustainability are formulated.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[ingresos tributarios]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[gasto tributario]]></kwd>
<kwd lng="es"><![CDATA[reforma fiscal]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="es"><![CDATA[E62]]></kwd>
<kwd lng="es"><![CDATA[H22]]></kwd>
<kwd lng="es"><![CDATA[H23]]></kwd>
<kwd lng="es"><![CDATA[H24]]></kwd>
<kwd lng="es"><![CDATA[H25]]></kwd>
<kwd lng="en"><![CDATA[Tax revenues]]></kwd>
<kwd lng="en"><![CDATA[taxation]]></kwd>
<kwd lng="en"><![CDATA[tax expenditure]]></kwd>
<kwd lng="en"><![CDATA[tax reform]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
<kwd lng="en"><![CDATA[E62]]></kwd>
<kwd lng="en"><![CDATA[H22]]></kwd>
<kwd lng="en"><![CDATA[H23]]></kwd>
<kwd lng="en"><![CDATA[H24]]></kwd>
<kwd lng="en"><![CDATA[H25]]></kwd>
</kwd-group>
</article-meta>
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