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The Effectiveness of Anti-Abuse Clauses in the Federal Tax Code

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  • Javier Eliott Olmedo Castillo

    (Universidad Michoacana de San Nicolás de Hidalgo, México)

Abstract

Tax evasion is one of the phenomena that affects the most the economic and social development of any country, but it does not always presents itself as an illegal act or crime that directly contravenes the tax law, but rather occurs through legal acts or strategies to avoid tax burdens, profiting from the advantages and gaps of the law itself. This article contains a documentary-type investigation, where two of the main tools in Mexican legislation to counter these acts of tax avoidance are exposed. Through a comparative analysis of the so-called anti-abuse clauses contained in the Federal Tax Code, the lack of effectiveness of both procedures is demonstrated, explaining why they do not meet the objective of blocking tax avoidance and evasion in Mexico.

Suggested Citation

  • Javier Eliott Olmedo Castillo, 2023. "The Effectiveness of Anti-Abuse Clauses in the Federal Tax Code," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., vol. 23(1), pages 62-89, June.
    • Handle: RePEc:amj:journl:v:23:y:2023:i:1:p:62-89
    DOI: https://doi.org/10.36105/theanahuacjour.2023v23n1.03
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    More about this item

    Keywords

    anti-abuse clause; business reason; law fraud; tax avoidance.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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