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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

Author

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  • Jose Manuel Osorio Atondo

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.

Suggested Citation

  • Jose Manuel Osorio Atondo, 2012. "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 Mexi," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 5(1), pages 119-129.
    • Handle: RePEc:ibf:riafin:v:5:y:2012:i:1:p:119-129
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    More about this item

    Keywords

    Nominal income; provisional payments; tax base; taxable income; contribute capacity;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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