El sistema tributario posrevolucionario y el juicio de amparo en materia fiscal, 1917-1935

Abstract

On February 5, 1917, the Political Constitution of the United Mexican States was promulgated, which would begin on May 1 of that year. In it, besides its multiplied social and central part, was contained a liberal part, direct inheritance of its predecessor of the nineteenth century. The postrevolutionary tax system and the amparo judgment in tax matters represent the most liberal part of the Mexican constitution. Various articles of the Constitution established the general principles that were to be followed by fiscal policy and, in the amparo trial, these principles found their practical application. In this way, various social sectors found in the amparo a form of institutionalized fiscal resistance, going to the federal courts in search of protection and protection of the justice of the Union to avoid paying the contributions they considered disproportionate and inequitable, or Either to combat the procedures to carry out their recovery.