Derecho tributario procesal y coordinación fiscal en México: controversias e interpretaciones jurisdiccionales en torno al Impuesto sobre Ingresos Mercantiles (ISIM), 1948-1959
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 diff...
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| 格式: | Online |
| 語言: | 西班牙语 |
| 出版: |
El Colegio de México, A.C.
2025
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| 主題: | |
| 在線閱讀: | https://historiamexicana.colmex.mx/index.php/RHM/article/view/5078 |
| 機構: |
Historia Mexicana |
| authentication_code | dc |
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| _version_ | 1844255952066314240 |
| author | Molina Armenta, María del Ángel |
| author_facet | Molina Armenta, María del Ángel |
| author_sort | Molina Armenta, María del Ángel |
| category_str_mv |
"Bolivia", "hyperinflation", "economic crisis", "Bolivia", "hiperinflación", "crisis económica"
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| collection | OJS |
| description | 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. |
| format | Online |
| id | oai:oai.historiamexicana.colmex.mx:article-5078 |
| 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; 811-840 2448-6531 0185-0172 |
| spelling | oai:oai.historiamexicana.colmex.mx:article-50782025-09-05T15:54:59Z Procedural Tax Law and Fiscal Coordination in Mexico: Controversies and Jurisdictional Interpretations Regarding the Commercial Input Tax (ISIM), 1948-1959 Derecho tributario procesal y coordinación fiscal en México: controversias e interpretaciones jurisdiccionales en torno al Impuesto sobre Ingresos Mercantiles (ISIM), 1948-1959 Molina Armenta, María del Ángel México administración de justicia centralización fiscal derecho fiscal siglo XX Mexico justice administration fiscal centralization tax law 20th Century 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. El objetivo del presente artículo es estudiar el modelo procesal fiscal en México durante el siglo XX por medio del análisis de diversas controversias entre las autoridades fiscales federales y los contribuyentes del Impuesto Sobre Ingresos Mercantiles (ISIM), vigente entre 1948 y 1980. En este sentido, se pretende conocer las diferentes formas en las que se acudió a resolver los conflictos del ISIM y dar cuenta de la interpretación de las normas que rigieron las controversias analizadas. Considerando el importante contenido político que el ISIM adquirió en el proceso de coordinación fiscal, esta propuesta retoma tres casos que permiten conocer el modelo procesal fiscal para la resolución de conflictos en torno al ISIM, los relacionados con la composición de tasas y la constitucionalidad misma del ISIM como mecanismo de coordinación. La investigación pretende profundizar en la historiografía fiscal mexicana del siglo XX desde el derecho tributario procesal y establecer puentes con la de otros periodos como los que se presentan en este dossier. 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/5078 10.24201/hm.v75i2.5078 Historia Mexicana; Vol. 75, Núm. 2 (298) octubre-diciembre 2025; 811-840 2448-6531 0185-0172 spa https://historiamexicana.colmex.mx/index.php/RHM/article/view/5078/5671 https://historiamexicana.colmex.mx/index.php/RHM/article/view/5078/5682 Derechos de autor 2025 Historia Mexicana |
| spellingShingle | México administración de justicia centralización fiscal derecho fiscal siglo XX Mexico justice administration fiscal centralization tax law 20th Century Molina Armenta, María del Ángel Derecho tributario procesal y coordinación fiscal en México: controversias e interpretaciones jurisdiccionales en torno al Impuesto sobre Ingresos Mercantiles (ISIM), 1948-1959 |
| title | Derecho tributario procesal y coordinación fiscal en México: controversias e interpretaciones jurisdiccionales en torno al Impuesto sobre Ingresos Mercantiles (ISIM), 1948-1959 |
| title_alt | Procedural Tax Law and Fiscal Coordination in Mexico: Controversies and Jurisdictional Interpretations Regarding the Commercial Input Tax (ISIM), 1948-1959 |
| title_full | Derecho tributario procesal y coordinación fiscal en México: controversias e interpretaciones jurisdiccionales en torno al Impuesto sobre Ingresos Mercantiles (ISIM), 1948-1959 |
| title_fullStr | Derecho tributario procesal y coordinación fiscal en México: controversias e interpretaciones jurisdiccionales en torno al Impuesto sobre Ingresos Mercantiles (ISIM), 1948-1959 |
| title_full_unstemmed | Derecho tributario procesal y coordinación fiscal en México: controversias e interpretaciones jurisdiccionales en torno al Impuesto sobre Ingresos Mercantiles (ISIM), 1948-1959 |
| title_short | Derecho tributario procesal y coordinación fiscal en México: controversias e interpretaciones jurisdiccionales en torno al Impuesto sobre Ingresos Mercantiles (ISIM), 1948-1959 |
| title_sort | derecho tributario procesal y coordinacion fiscal en mexico controversias e interpretaciones jurisdiccionales en torno al impuesto sobre ingresos mercantiles isim 1948 1959 |
| topic | México administración de justicia centralización fiscal derecho fiscal siglo XX Mexico justice administration fiscal centralization tax law 20th Century |
| topic_facet | México administración de justicia centralización fiscal derecho fiscal siglo XX Mexico justice administration fiscal centralization tax law 20th Century |
| url | https://historiamexicana.colmex.mx/index.php/RHM/article/view/5078 |
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