Beyond ability to pay: an insight into the tributary proportionality in tax law in Mexico
This study delves into the understanding of the principle of tax proportionality in Mexico, distinguishing between proportion in taxes as a constitutional principle and human right, and ability to pay. It argues that beyond ability to pay, proportion in varies according to service cost, goods usage,...
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Formato: | Artículo |
Lenguaje: | spa |
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Universidad Autónoma de Nuevo León
2024
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Acceso en línea: | https://revistanomos.uanl.mx/index.php/revista/article/view/14 |