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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Autor principal:	Molina Armenta, María del Ángel
Formato:	Online
Idioma:	espanhol
Editor:	El Colegio de México, A.C. 2025
Assuntos:	20th Century tax law fiscal centralization justice administration Mexico siglo XX derecho fiscal centralización fiscal administración de justicia México
Acesso em linha:	https://historiamexicana.colmex.mx/index.php/RHM/article/view/5078
Recursos:	Historia Mexicana