La próxima reforma tributaria

Resumen

IN THIS PAPER EMILIO CABALLERO URDIALES ANALYSIS THE FEDERAL GOVERNMENT FISCAL REFORM AS WELL AS THE MODIFICATIONS PROPOSED BY THE PARLIAMENTARY GROUP OF THE PRI (INSTITUTIONAL REVOLUTIONARY PARTY). HE ARGUES THAT THE OFFICIAL PROPOSAL INTENDS TO MITIGATE INDIRECTLY THE PROBLEM OF "SPECIAL REGIMES" INCLUDED IN THE ISR (NATIONAL INCOME TAX) RATHER THAN DIRECTLY ELIMINATE THEM. THE PRACTICAL APPLICATION OF THE NEW TAX MIGHT INDUCE TAX EVASION OR ELUDE TAX PAYMENT SINCE THE TAX SYSTEM BECOMES MORE COMPLEX. THE AUTHOR ALSO ARGUES THAT THE PRI MODIFICATIONS CAN BE COUNTERPRODUCTIVE SINCE THE NEW TAX INCORPORATES THE "SPECIAL REGIMES" AND WIDENS THE EXEMPTIONS AS WELL AS PERMITTED DEDUCTIONS.