El juicio contencioso administrativo fiscal en México, 1853-1867
Conceived as an administrative means of defense, Mexico’s contentious administrative appeal arose to resolve a tax issue and the nation’s revenue fell under its jurisdiction. This article analyzes its legal efficacy within the period in question, as well as the legislative and institutional context....
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| Format: | Online |
| Language: | Spanish |
| Editor: |
El Colegio de México, A.C.
2025
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| Subjects: | |
| Online Access: | https://historiamexicana.colmex.mx/index.php/RHM/article/view/5077 |
| Journal: |
Historia Mexicana |
| authentication_code | dc |
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| _version_ | 1844255951933145088 |
| author | Becerril Hernández, Carlos de Jesús |
| author_facet | Becerril Hernández, Carlos de Jesús |
| author_sort | Becerril Hernández, Carlos de Jesús |
| category_str_mv |
"Bolivia", "hyperinflation", "economic crisis", "Bolivia", "hiperinflación", "crisis económica"
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| collection | OJS |
| description | Conceived as an administrative means of defense, Mexico’s contentious administrative appeal arose to resolve a tax issue and the nation’s revenue fell under its jurisdiction. This article analyzes its legal efficacy within the period in question, as well as the legislative and institutional context. By reviewing the cases seen by the administrative authorities, it reveals the arguments of both the authorities and the taxpayers who sought to resolve their conflicts through this legal mechanism. |
| format | Online |
| id | oai:oai.historiamexicana.colmex.mx:article-5077 |
| index_str_mv | CONAHCYT LATINDEX PKP Index DOAJ DORA Redalyc Scielo México CLASE Handbook of Latin American Studies (HLAS) JSTOR Sociological Abstracts EBSCO Host HAPI HELA Scopus Ulrich’s International Periodicals Directory CIRC CSA Worldwide Political Science Abstracts Google Scholar Historical Abstracts IBSS MLA Biblat Current Abstracts Elektronische Zeitschriftenbibliothek Frei zugängliche ERIH PLUS IBZ Gale OneFile: Informe Académico Journal Scholar Metrics (EC3 Research Group: Evaluación de la Ciencia y la Comunicación Científica. Universidad de Granada) Periodicals Index Online America History and Life Global Issues in Context IBR Index Islamicus InfoTracCustom International Bibliography of Sociology Political Science Complete PubMed Social Services Abstracts SocINDEX SocINDEX with Full Text TOC Premier Anthropological Index Online Arts and Humanities Citation Index Chicano Periodical Index Current Contents CWTS Journal Indicators e-Revistas Humanities International Complete Humanities International Index Humanities Source PERIODICA Russian Academy of Sciences Bibliographies SCImago Journal & Country Rank |
| journal | Historia Mexicana |
| language | spa |
| publishDate | 2025 |
| publisher | El Colegio de México, A.C. |
| record_format | ojs |
| Terms_governing_use_and_reproduction_note | Derechos de autor 2025 Historia Mexicana |
| data_source_entry/ISSN | Historia Mexicana; Vol. 75, Núm. 2 (298) octubre-diciembre 2025; 761-810 2448-6531 0185-0172 |
| spelling | oai:oai.historiamexicana.colmex.mx:article-50772025-09-05T15:54:07Z The Contentious Administrative Fiscal Appeal in Mexico, 1853-1867 El juicio contencioso administrativo fiscal en México, 1853-1867 Becerril Hernández, Carlos de Jesús México derecho administrativo derecho fiscal juicio contencioso siglo XIX Mexico administrative law tax law contentious trial 19th Century Conceived as an administrative means of defense, Mexico’s contentious administrative appeal arose to resolve a tax issue and the nation’s revenue fell under its jurisdiction. This article analyzes its legal efficacy within the period in question, as well as the legislative and institutional context. By reviewing the cases seen by the administrative authorities, it reveals the arguments of both the authorities and the taxpayers who sought to resolve their conflicts through this legal mechanism. Concebido como un medio de defensa de naturaleza administrativa, el juicio contencioso administrativo mexicano surgió para tratar de resolver una problemática fiscal. Así, las rentas nacionales quedaron bajo la jurisdicción de este recurso. En este texto se analiza la eficacia jurídica dentro de períodos determinados, así como el diseño legislativo e institucional. Con base en una revisión de expedientes resueltos por la autoridad administrativa, se exponen también los argumentos tanto de autoridades como de contribuyentes que buscaban que sus controversias se dirimieran mediante este remedio. El Colegio de México, A.C. 2025-09-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/xml https://historiamexicana.colmex.mx/index.php/RHM/article/view/5077 10.24201/hm.v75i2.5077 Historia Mexicana; Vol. 75, Núm. 2 (298) octubre-diciembre 2025; 761-810 2448-6531 0185-0172 spa https://historiamexicana.colmex.mx/index.php/RHM/article/view/5077/5670 https://historiamexicana.colmex.mx/index.php/RHM/article/view/5077/5681 Derechos de autor 2025 Historia Mexicana |
| spellingShingle | México derecho administrativo derecho fiscal juicio contencioso siglo XIX Mexico administrative law tax law contentious trial 19th Century Becerril Hernández, Carlos de Jesús El juicio contencioso administrativo fiscal en México, 1853-1867 |
| title | El juicio contencioso administrativo fiscal en México, 1853-1867 |
| title_alt | The Contentious Administrative Fiscal Appeal in Mexico, 1853-1867 |
| title_full | El juicio contencioso administrativo fiscal en México, 1853-1867 |
| title_fullStr | El juicio contencioso administrativo fiscal en México, 1853-1867 |
| title_full_unstemmed | El juicio contencioso administrativo fiscal en México, 1853-1867 |
| title_short | El juicio contencioso administrativo fiscal en México, 1853-1867 |
| title_sort | el juicio contencioso administrativo fiscal en mexico 1853 1867 |
| topic | México derecho administrativo derecho fiscal juicio contencioso siglo XIX Mexico administrative law tax law contentious trial 19th Century |
| topic_facet | México derecho administrativo derecho fiscal juicio contencioso siglo XIX Mexico administrative law tax law contentious trial 19th Century |
| url | https://historiamexicana.colmex.mx/index.php/RHM/article/view/5077 |
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