Delimitación de facultades, la puerta al nuevo federalismo fiscal en México

The delimitation of competence in tax matters from the Constitution in a Federal State has become an exceedingly complex task to perform, it is difficult to satisfy the interests of the Federation and states at the same time, keeping in mind the determining of what contributions each government level needs to exercise better public spending. This article analyzes the delimitation of competences in tax matters in Mexico. First, it studies the fiscal powers that the Federation has, and then studies the tax jurisdiction of the states. Finally, a proposal aimed to lay the foundations for the new fiscal federalism in Mexico is made and it has the objective of decentralizing Federation's fiscal power in order to benefit fiscal autonomy of the states.