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Abstract

Los Estímulos Fiscales

Magistrado Héctor Silva Meza*

RESUMEN: Al estudiar el tema los estímulos fiscales, se percibe que existe desorden y confusión en la escasa doctrina, la legislación y los decretos que los contemplan. Son pocas las referencias de los estímulos fiscales que se hacen en nuestra Constitución. Se confunden figuras como la exención de impuestos, subsidios, estímulos fiscales y beneficios fiscales. En el tema es frecuente la mezcla confusa de sistemas de naturaleza diferente dentro del ámbito de las finanzas públicas: lo fiscal y lo presupuestal; campos que corresponden a principios constitucionales diferentes, los principios de fomento a la economía y los principios constitucionales de las contribuciones. Mezclar estos sistemas y sus correspondientes principios causa confusión en la práctica jurídica. Es necesario poner en claro las características particulares de cada institución para utilizarlas de manera correcta para beneficio del sistema jurídico.

Fiscal Incentives

Magistrate Héctor Silva Meza*

ABSTRACT: When studying the subject of fiscal incentives, disorder and confusion can be perceived in the few available doctrines, legislations, and decrees that constitute them. There are not too many references about fiscal incentives in the Mexican Constitution. Figures like exemption of taxes, allowances, fiscal incentives and fiscal benefits tend to get mixed up. On this subject, the indistinct combination between systems of different natures appears often in the public finances sphere: fiscal and budget issues; areas that correspond to different constitutional principles, the principles of economic development and the constitutional principles of taxes.  To mix The combination of these systems and their correspondent principles can create confusion in the juridical practice. It is necessary to clarify the specific characteristics of each institution in order to use them as a benefit to the juridical system.

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* Maestro en Derecho por la UNAM.

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*N del T: Though the term magistrate is not equivalent, since it does not have the same connotation as in the U.S.; whereas in Mexico a magistrado is a high-ranking judicial officer who most probably has already serve as a trial judge, in the U.S. a magistrate is a lower-ranking judicial officer, such as justice of the peace who has many but not all the powers and duties of a regular judge and who is appointed by judges of federal courts