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CONSTITUTIONAL PRINCIPLES ON FISCAL

PROBLEM:

One of the two pillars of the tax law is constituted by the so-called principle of constitutionality, which involves the submission to the essential features of the legal order.

There must always be a clear subordination of the tax law to the constitutional provision which demonstrates that the issue has complied with the first, the rules derived from the legislative hierarchy.

Our fundamental laws, since the remote times of national independence. Has sought, as demanded Adam Smith, the Mexican tax system structure on the principles of justice, fairness and proportionality, considering not only the good of the state but also in protecting citizens' rights.

The l Article 31 of the constitution promulgated on February 5, 1857 established the fundamental principle:

Article 31 EC: " 1. All contribute to sustain public expenditure according to their economic capacity through a fair tax system based on the principles of equality and progressive, in no case shall a confiscatory scope.

2. Public expenditure shall make an equitable allocation of public resources, and programming and implementation comply with criteria of efficiency and economy.

3. May only be imposed for personal or public property under the law. "

constitutional principles of taxation to be speaking are:

principle of generality.

binding principle.

principle link with public expenditure.

Principle of proportionality and equity.

principle of legality.

And each is:

a) TOP Of generality.

is a direct result of tax law, all taxes to be valid and effective must be provided in a law.

Speaking of generality in the legal sense, we have perforce to make an important distinction between this concept and the consistency with which it often is confused. It is said that a law is general when it applies without exception to all persons who are placed in the various scenarios that may be established by regulations, that and rightly states that the laws are aimed at "an unnamed plurality of subjects "All those who submit at any time a normative assumption. A provision is uniform when it should apply to all equally and without distinction of any kind to all persons placed under the authority or jurisdiction to whom issued. It is estimated that the General Tax Principle can be stated saying that, they are obliged to pay those taxes, physical or moral, for whatever reason or circumstance to be located in any of the policy assumptions provided for in the tax laws, conducting accordingly for the tribute event in question.

does not mean everyone must pay tax, but those able to pay.

b) STATEMENT OF MANDATORY :

This duty is linked to the general principle, means that any person who is located in one of the premise established in a tax law issued by the Mexican state, it automatically becomes liable to cover the corresponding tax, within the same law established.

must insist that the taxes or contributions are tax revenues that the State indispensably required for the development of their activities. The principle of compulsory taxation matters must be understood in terms not of the simple existence of a duty incumbent upon the taxpayers of the juridical and tax, but as a genuine public duty, whose failure can derived severe consequences for individuals. Contributing to the maintenance of public expenditure is by no means a funny gift or voluntary contributions, is a real financial sacrifice so that you can have a range of public and collective welfare projects, so our Constitution is imposed on mandatory basis, as civic duty of public order, and it gives the state the appropriate legal instruments to ensure their full force and fully implemented.

c) STATEMENT OF RELATIONSHIP WITH PUBLIC SPENDING:

Article 31 of our Constitution that governs us, he says, " are obligations of the Mexicans: IV .- contribute to public expenditure and of the federation, as states and municipalities where they reside ... "

tax revenues are intended to pay for public services the state provides, for that such services should make to a particular benefit equivalent to the contributions and would be illogical and unfounded that the state will permanently require his subjects, a number of contributions without providing anything in return. It is arguable that no citizen would agree to help support a state that refused to meet basic social needs, this is the main cause of tax evasion taxes.

ancient and recent history shows that bad rulers, who have diverted public funds have been immediately identified as corrupt, dishonest and have been the cause of divorce.

our Constitution imposes on governments the duty to earmark contributions exclusively to the satisfaction of public expenditure. In essence, this third principle establishes an important obligation of the State, which used only if strictly comply with any and all tax revenues collected by the integration of a national budget whose contents are widely spread among the population.

can cite the following case Supreme Court of Justice of the Nation:

"the circumstance or fact that a tax has a specific order determined by the law that establishes and regulates, not removed, nor can change, nature must be for the same tax expenditure, it has only to consult the Expenditure Budget of the Federation, to realize how each and every one of the screeds of this, they have specific purposes, as they are commonly waterworks construction of national roads neighborhood, bridges, streets, sidewalks, payment of salaries etc. .. "

" Public spending and constitutional doctrine has social meaning and scope of public interest, and is and always will be spending the amount raised by the federation through taxation rights, products and uses, is intended to satisfy the powers of the state relating to collective or social needs, or public services. "

d) Principle of proportionality and equity conceptual

Its significance is more important to determine the essential guidelines of our tax system, are entered in section IV of Article 31 which states that the obligation to contribute to public expenditure must do "for the proportional and equitable way provided by law. "

is considered that the main feature that should have all tax law is to establish or tribute that is precisely proportionate and equitable. There was no simple task to determine exactly when it is a proportionate and equitable tax.

According to Article 31 of our Constitution, in Section IV tells us that the constitutional validity of a tax requires the fulfillment of three conditions: firstly that it is proportional, equitable second and third that intended for payment of public expenditures. If any of these requirements, the tax will be contrary to the provisions of the constitution, and not granted a power unlimited.

For better understanding an explanation of each of these items separately:

Principle of proportionality:

"ratio is the provision, agreement or correspondence due to the parts of a thing with all things related or between each other"

can say that proportionality is the correct distribution fees, charges or fees under the tax laws and economic capacity of taxpayers burdened by it. Means that taxpayers should contribute to public expenditure in terms of their economic capabilities, contributing to the Public Finance a fair and adequate income, profits or income, but never to an extent that their contribution represents almost the total net income which they received, as in this case would be using the tax as a means for the state to confiscate property citizens. Charges should be consistent with the economic, people with high incomes are taxed in a qualitative way above the middle, and limited resources, this principle is closely connected with the economic capacity of taxpayers, which should be taxed differentially according at progressive rates in each case is different heritage impact not only in quantity but in terms to a greater or lesser sacrifice, reflected qualitatively in the appropriate asset reduction, which must be based on revenue.

In conclusion, the principle of proportionality is built into our tax law based on the following three key elements:

economic capacity of citizens to ensure that each contribute qualitatively in terms of that capacity.

A fair and adequate income, profits or income received by each cause as a factor in setting the tax base.

sources of wealth available in the Country, among which must be distributed in a balanced way all the tax burden, in order that there be only one or two of them who support its entirety.

EQUITY STATEMENT:

In fairness, we mean "equal mind, a feeling that compels us to act in accordance with the duty of conscience, rather than the mandates of justice or the law"

According to the Aristotelian sense, equity means the application of justice in individual cases, you get treated like the equal and unequal to those who are not in equal circumstances "

This will mean equality before the same tax law to all taxpayers the same tax, so in these circumstances, should receive equal treatment with regard to causation hypothesis, accumulation of taxable income, deductions, payment schedules, etc., should only vary the tax rates applicable according to the economic, equity, equality serves in the regulation of all components of the tax or contribution, with the exception of fees, dues or fees. ie legal and tax rules must not discriminate.

DIFFERENCES:

EQUITY Exclusively

PROPORTIONALITY
Attends economic capacity of the taxpayers and the proper distribution of tax burdens.	Refers specifically to the problem of equality before the law causes.
This connected with the country's general economy	is related to the specific position the taxpayer against the tax law.
Serving mainly to rates, fees or tax rates.	It deals with the other elements of the tax.
Should be guided by criteria d escalation	is always based on a notion of equality
pursues the implementation of justice throughout the national tax system.	is the quintessential application of justice in individual cases.
Search inequality to a greater extent economically affect people with higher incomes.	equals means treating equals unequally and placed in an unequal situation.
there in terms of revenue collection	is that they are bound to a particular situation which are within the provisions of the law.
regulates citizens' ability to pay	serves the normative hypotheses of birth and period for payment of contributions.
is directly linked to the whole of the contributions required to finance public expenditure.	regulation is related to fair and adequate collection procedure itself.
Opera in response to taxpayers' ability to pay	only operates with respect to persons who are taxable persons of the same tribute, should have equal status before the law.

PRINCIPLE OF LEGALITY

Our supreme law confirms the basic tenet of tax law concerning tax that every relationship should be conducted within a legal framework that establishes and regulates it. So you are referring to the "cornerstone" of the discipline studied, expressed through famous Latin aphorism: "nullun tributum sine lege (there can be no law without a valid tax that source)

law only allows the owners know in advance the extent of his obligation to help support the state and what rights can be asserted against the possible abuse of the Treasury. So the existence of legal and tax rules is the best barrier that can oppose the arbitrary attitude of those who hold public power, they intend to use the state law is to require financial contributions of the governed as a pretext to make victims of all kinds of abuses and confiscations.

The two statements to which obeys the rule of law are:

the tax authorities can not carry out any act or perform any function within the tax area, without being previously and expressly authorized to do so by a law applicable to the case.

For its part, the causes are only required to comply with its duties expressly authorized in advance and can be claimed before the tax authorities that the same rights accorded by law.

DEFENSE MEDIA.

The six constitutional principles just discussed represent a guarantee for every citizen to defend against possible arbitrariness of the tax legislation, whenever a tax legal standard in any way the contrary is deemed unconstitutional automatically and therefore invalid, legal.

principles outlined here are based on Article 31 Section IV of the Mexican Constitution.