Disruptive technologies in the Mexican tax system

Authors

Keywords:

online trials, electronic taxation, legal certainty, tax administration, electronic systems

Abstract

The technological evolution that has occurred in Mexican society and the rest of the world, in recent decades, forces change in human behavior, either voluntarily or forced. In tax matters, the competent authority has implemented technology as a tool in the fulfillment of tax obligations by taxpayers. Such is the advance of electronic taxation, that the model has even been adopted in the defense of the taxpayer. However, to the same extent of technological progress, elementary principles such as legal certainty, legality and of course legal certainty have been left behind.

Author Biography

Luz María Farías Ruela, University of Guadalajara, Mexico.

Licenciada en Contaduría Pública, Maestra en Finanzas y Doctora en Estudios Fiscales con Orientación en Gestión e Intermediación, por la Universidad de Guadalajara; Licenciada en Derecho por la Universidad del Valle de México y Master Business Administration por la University of Phoenix. Ha sido Profesora de Licenciatura y Maestría, actualmente colabora como Coordinadora General Operativa en la Biblioteca Pública del Estado de Jalisco “Juan José Arreola”; fungió como Administradora y Coordinadora de la Procuraduría de Desarrollo Urbano, en el Gobierno del Estado de Jalisco. Ha dirigido tesis a nivel licenciatura, participante en congresos a nivel internacional, en países como España, Perú, Costa Rica, Panamá y Cuba.

References

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Published

14-07-2023

How to Cite

Farías Ruela, L. M. (2023). Disruptive technologies in the Mexican tax system. Cuban Magazine of Finance and Prices, 7(3), 54–62. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/07_V7N32023_LMFR

Issue

Vol. 7 No. 3 (2023): julio - septiembre

Section

Research articles

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