Evolución histórica de los impuestos en México

Historical Taxation in Mexico

Pre-Hispanic and Colonial Tax Systems

• The primary form of taxation during pre-Hispanic times was the tribute, paid by lower classes to support ruling elites, including magistrates, temples, and military.

• Tributes consisted of material goods or services, primarily agricultural products like maize, beans, cacao, and livestock.

• With the Spanish conquest, new direct taxes were introduced (e.g., foreign currency tax), while existing tributes adapted gradually to European norms.

• The "alta bala" became a significant colonial tax on the value of movable and immovable property starting in 1571; exemptions were later granted for staple goods.

• Post-independence (19th century), Mexico's tax system mirrored that of New Spain, favoring wealthy classes over poorer ones.

Fiscal Policies During Reform and Revolution

• Juárez's fiscal reforms aimed to strengthen the economy through liberal constitutional changes by abolishing tariffs on foreign goods and eliminating export taxes detrimental to local production.

• Porfirio Díaz’s regime reversed social reform ideas with regressive taxation policies; Ricardo Flores Magón advocated for a fairer fiscal system highlighting capital-labor inequality.

• Under President Plutarco Elías Calles, the first steps towards income tax implementation were taken but without fundamental changes during the Mexican Revolution.

Modernization of Tax System Post-Revolution

• After the 1910 revolution and under the 1917 constitution, Mexico's tax system underwent modernization throughout the 20th century.

• By the mid-century (1940s–50s), low revenue generation from taxes became evident compared to similar developing countries like Cuba and Chile.

• Between 1948–49 various fiscal reforms were necessary due to stagnating revenues relative to total income; efforts focused on achieving greater equity in taxation systems.

Recent Developments in Tax Legislation

• During Luis Echeverría’s presidency (1970–76), measures aimed at improving business tax integration were implemented alongside increased federal income taxes affecting major companies like PEMEX.