کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7344724 1476430 2017 22 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
El sistema tributario posrevolucionario y el juicio de amparo en materia fiscal, 1917-1935
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
El sistema tributario posrevolucionario y el juicio de amparo en materia fiscal, 1917-1935
چکیده انگلیسی
On February 5, 1917, the Political Constitution of the United Mexican States was promulgated, which would begin on May 1 of that year. In it, besides its multiplied social and central part, was contained a liberal part, direct inheritance of its predecessor of the nineteenth century. The postrevolutionary tax system and the amparo judgment in tax matters represent the most liberal part of the Mexican constitution. Various articles of the Constitution established the general principles that were to be followed by fiscal policy and, in the amparo trial, these principles found their practical application. In this way, various social sectors found in the amparo a form of institutionalized fiscal resistance, going to the federal courts in search of protection and protection of the justice of the Union to avoid paying the contributions they considered disproportionate and inequitable, or Either to combat the procedures to carry out their recovery.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Economía Informa - Volume 405, July–August 2017, Pages 72-93
نویسندگان
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