Abstract

VILLALOBOS LOPEZ, José Antonio. Relationships in fiscal matters between tax law and public economics. Revista Economía y Política [online]. 2023, n.38, pp.27-53.  Epub July 30, 2023. ISSN 2477-9075.  https://doi.org/10.25097/rep.n38.2023.02.

This article aims to identify the relationship between tax law and public economics. Following the deductive method, with hermeneutic paradigm and qualitative approach. The modern precursors of tax law and public economy are Petty, the Cameralists, and Smith, whose contributions of tax principles are reflected in section IV of article 31 of the Magna Carta, support and backbone of the Mexican tax system. The legal interpretation of taxation is one of the most controversial issues today, and the indissoluble link between tax and economic capacity is analyzed here. In recent years, the national courts of justice in Latin America have been favoring the principle of economic capacity, as has happened in Mexico with the Supreme Court of Justice of the Nation, where it has pointed out that the ultimate goal is to favor public income and the redistribution of national income.

Keywords : economics; rule of law; economic legislation; taxation regime.

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