Template-Type: ReDIF-Article 1.0
Author-Name: Antonio Sánchez Sierra
Author-Workplace-Name: Centro Universitario de Ciencias Económico Administrativas, Universidad de Guadalajara. México.
Author-Name: Marco Antonio Daza Mercado
Author-Workplace-Name: Centro Universitario de Ciencias Económico Administrativas, Universidad de Guadalajara. México.
Author-Name: Maricela Lemus Arellano
Author-Workplace-Name: Centro Universitario de Ciencias Económico Administrativas, Universidad de Guadalajara. México.
Title: Ética tributaria en México, reflexiones sobre su aplicación práctica
Abstract: Tax ethics is imperative in modern tax systems. States require an optimal tax collection to cover and  assume  in  due  time  and  proper  form  their  multiple  obligations  towards  the  citizens  they  govern. Providing public services to millions of people will only be possible if citizens are aware and educated about the extent of their tax obligations and the importance of assuming their role as taxpayers. The fundamental doctrinal principles of taxation take on greater importance when it comes to legislating and applying the law as fairly as possible without threatening the citizens’ assets, but also without neglecting public spending. Therefore, tax ethics acquires a transcen-dent  and  primary  role  in  the  conceptualization  of  tax  obligations.  However,  tax  evasion  still  exists.  Why  is  this  still  the  case?  This  article  briefly  reflects  on  the  ethical  tax  theories,  which  attempt  to  get  a  clearer  idea  of  the  social  explanation  of  this  tax  phenomenon.  The  practical  application of tax ethics is complex because it starts from a number of possible variables that tax theorists seek to solve. Starting from the Mexican context, this reflection may serve as a reference framework for tax ethics and its practical application in different tax scenarios around the world.
Classification-JEL: H26 - K34
Keywords: ethics; State; taxpayers; tax evasion; public spending.
Journal: Proyecciones
Pages: 40-50
Issue: 14
Number: 6
Year: 2020
Month: January-December
DOI:https://doi.org/10.24215/26185474e012
File-URL: https://revistas.unlp.edu.ar/proyecciones/article/view/10600
File-Format: Application/pdf
Handle: RePEc:lap:proyec:14