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...

Full description

Bibliographic Details

Main Author:	Molina Armenta, María del Ángel
Format:	Online
Language:	Spanish
Editor:	El Colegio de México, A.C. 2025
Subjects:	20th Century tax law fiscal centralization justice administration Mexico siglo XX derecho fiscal centralización fiscal administración de justicia México
Online Access:	https://historiamexicana.colmex.mx/index.php/RHM/article/view/5078
Journal:	Historia Mexicana