PROVISIONAL PAYMENTS OF INCOME TAX ON LEGAL PERSONS STATUS IN MEXICO TRANSGRESS THE CONTRIBUTIVE CAPACITY PRINCIPLE, LOS PAGOS PROVISIONALES DEL IMPUESTO SOBRE LA RENTA DE LAS PERSONAS MORALES EN MEXICO, TRANSGREDEN EL PRINCIPIO DE CAPACIDAD CONTRIBUTIVA

Jose Manuel Osorio Atondo

Revista Internacional Administracion & Finanzas, 2012, vol. 5, issue 1, 119-129

Abstract: This article presents a legal analysis of taxation for personal moral in Mexico. The calculation of provisional payments based on current income tax legislation is analyzed. Based on the contributive capacity principle and the economic capacity of the taxable entity, it is argued that article 14 of the Mexican tax law needs reform.

Keywords: Nominal income; provisional payments, tax base, taxable income, contribute capacity (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v5n1-2012/RIAF-V5N1-2012-8.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibf:riafin:v:5:y:2012:i:1:p:119-129

Access Statistics for this article

Revista Internacional Administracion & Finanzas is currently edited by Terrance Jalbert

More articles in Revista Internacional Administracion & Finanzas from The Institute for Business and Finance Research
Bibliographic data for series maintained by Mercedes Jalbert ( this e-mail address is bad, please contact ).