Resumo

VALDES PASARON, Sergio; RUSO ARMADA, Frida  e  FEITO MADRIGAL, Duniesky. Tax Collection in the Municipality of Tijuana, Mexico. Benefits and Challenges. Cofin [online]. 2017, vol.11, n.2, pp.102-121. ISSN 2073-6061.

Tax collection is a topic strongly debated by researchers, legislators, public employees, and, of course, the common people. Mexico has been one of the countries which have had most problems when dealing with it because the culture of tax evasion, which is a phenomenon widespread for decades, has a direct negative effect on decisions with regard to public policies. On this subject this paper examines benefits the municipality of Tijuana could derive from the proper implementation of tax collection. With the aim of achieving this goal, this paper is comprised of several sections in which specific aspects of this topic are dealt with, and the problems posed by tax evasion to the Mexican State are examined.

Palavras-chave : Making the Most of Something; Public Expenditure; Taxes; Income; Collection.

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