Background
Taxation in Mexico appears in the Aztec Codex, with King Azcapotzalco asking for tribute in exchange for benefits in his community, leaving the beginning of the tribute records called Tequiamal. The first collectors were called Calpixqueh and were identified by carrying a stick in one hand and a fan in the other.
Hernán Cortés adopted the tax system of the Aztec people, modifying the way of collection, changing the tributes of flowers and animals for stones and jewelry. Cortés' first step was to draw up a list of fiscal documents, appointing a minister, a treasurer and several accountants in charge of collecting and guarding the Fifth Royal.
Beginning in 1810, the tax system was complemented by the tariff for the government of maritime customs, these being the first import tariffs published in Mexico.
The fiscal weakness of the federal government of Antonio López de Santa Anna establishes the collection of the tribute of one Real for each door, four cents for each window, two pesos for each robust horse, one peso for skinny horses and one peso for each dog.
With the arrival of Porfirio Díaz to power, a process of strengthening and centralization of power was carried out in the hands of the Federal Government. In that period, taxes of 30 million pesos were collected, but 44 million pesos were spent generating the external debt
The war caused Mexicans not to pay taxes. After this, there was a need to reorganize the administration and resume public finances, applying reforms and actions to boost tax activities.
In 1917 and 1935, various taxes were introduced, such as services for the use of the railroad, special ones for the export of oil and derivatives, for consumption of light, telephone, stamps, closed bottles, notices and announcements. At the same time, the income tax and the gasoline consumption tax are increased. However, such measures caused social benefits, with the implementation of services such as civil, retirement due to old age with a pension and in general. Increasing taxes on items that are harmful to health and on luxury items.
Many years have passed for the government today to have fiscal laws that allow it to have resources with which to build public works and provide services to society.
The taxes are now a collaboration so that Mexico has schools, hospitals, hygiene, roads and public services. The great challenge is that these are equitable and that their destiny is transparent for the society that provides these resources.
After knowing a little about the tax history in Mexico from the time of the Aztecs to the present day, we addressed the issue of budget homeostasis applied to tax law, for that we also need to know the following terms.
Homeostasis: It is balance, stability
Budget: A budget is called the anticipated calculation of the income and expenses of an economic activity (personal, family, a business, a company, an office, a government) during a period, generally on an annual basis. It is an action plan aimed at meeting a planned goal, expressed in values and financial terms that must be met in a certain time and under certain conditions, this concept is applied to each responsibility center of the organization. The budget is the annual development instrument of companies or institutions whose plans and programs are formulated for a period of one year
Public budget:
It is a tool of government policy, through which resources are assigned and expenses are determined, to cover the objectives set in the economic and social development plans in a given period.
Budget homeostasis: The real growth of the income budget including all additional credits of any nature must be consistent with the growth of the economy
Tax Law
It is the set of legal norms that refer to the establishment of taxes, duties and special contributions, to the main legal relationships and consultancies that are established between the administration and individuals on the occasion of their birth, compliance or non-compliance, to informal procedures or contentious that may already suggest the sanctions established for their violation.
It's divided in:
Formal or administrative tax law: it is the one in charge of collecting the taxes as well as their protection in its broadest sense.
Constitutional tax law: it is dedicated to defining and disciplining all tax laws that exist
Procedural tax law is the set of rules that regulate the processes that resolve disputes that may exist between taxpayers and the treasury.
Fiscal criminal law: it is the one that is in charge of defining the illicit facts that are commented in terms of fiscal matters and also determines the sanctions.
International tax law: is made up of the rules that govern international treaties as well as double taxation and other matters that arise.
The State's financial activity is to obtain income. Manage and apply them to meet the needs of society.
So if for a state to have an economic balance or stability this is achieved based on its gross domestic product (GDP) in this case of Mexico until today we can speak of a very slow growth in this year it was estimated at a growth 3. 5 and 4% per year since the estimate was 5%, this as a consequence of the strong ties with the United States that puts the economy of Mexico in check due to the possible recession in the United States, so it is predictable If there is a drop in income with this scenario, the federal government, through the secretariat of finance and public credit, will have to prepare its budget of income and expenses for fiscal year 2012, then the secretary of finance and public credit will adjust its budget downwards of income and expenses for the year 2012
Mexico must also establish a good tax collection policy (which is what is needed) so that all Mexicans contribute as established by the Political Constitution of the United Mexican States Article 31 Section IV, Article 1. Of the Fiscal Code of the Federation which classifies it in article 2. From the same code such as taxes, social security contributions, rights and contributions for improvements and that is reflected in the needs of society.
conclusion
“We need a budget that is more oriented to results and objectives than Mexicans and to the performance of the different public agencies since we continue to spend on many issues, without transparency, without the necessary controls that a democratic and modern country should have. in general terms to obtain the expected tax revenue, stimulate economic growth and thus reduce poverty and the administration of justice ”.
Recommended Bibliography
www.monografias.com/trabajos57/finanzas-publicas/finanzas-publicas.shtml
www.angelfire.com/co/jduenas/prepre.html
