| 總結: | The objective of this article is to study the procedural tax model in Mexico during the twentieth century through different controversies between the federal tax authorities and taxpayers regarding the Commercial Input Tax (ISIM), which was collected from 1948 to 1980. It aims to understand the different ways in which conflicts regarding the isim were resolved, as well as the interpretations of the regulations that guided the controversies analyzed herein. Considering the important political meaning acquired by the ISIM in the process of fiscal coordination, this article takes up three cases that allow us to understand the procedural tax model for the resolution of conflicts regarding the isim, those connected to the composition of taxation rates and the very constitutionality of the isim as a coordination mechanism. This article aims to explore Mexico’s twentieth century fiscal historiography through procedural tax law and establish a dialogue with that of other periods, as presented in this dossier.
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