Abstract

ZAPATA CELESTINO, Kevin. Tax Perception in Mexico During the First Year of the Fourth Transformation. Rev. mex. cienc. polít. soc [online]. 2023, vol.68, n.249, pp.19-40.  Epub Aug 16, 2024. ISSN 0185-1918.  https://doi.org/10.22201/fcpys.2448492xe.2023.249.77954.

The following research aims to understand citizens’ perception about taxes during the first year of Andrés Manuel López Obrador’s (AMLO) administration. A qualitative focus group methodology was used to explore attitudes about fiscal responsibilities. The findings suggest that citizens maintain a negative perspective about taxes due to the corruption scandals and unfulfilled expectations of their representatives in power. The results show that Mexicans have created an “us-them” duality, to differentiate themselves from politicians and businesspersons, negatively influencing their willingness to pay taxes. Similarly, the focus groups showed that AMLO’s presidential credibility was a variable that contradicted the initial attitudes of the participants. This seems to indicate that the ‘moral authority’ of the President directly influences public opinion, to the extent that even the initial negative perspectives about taxes are reversed, although not without skepticism.

Keywords : taxes; public opinion; Mexico; Andrés Manuel López Obrador.

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