Resumen

VEGA ZARATE, César. Beyond the social background of Mexico's tax reforms: a reminder for current public policy making. Cofin [online]. 2025, vol.19, n.1  Epub 01-Ene-2025. ISSN 2073-6061.

The objective of this article is to revalue the social nature of a tax reform by the State as an institutional reconfiguration in its financial field. Unfortunately in Mexico, over the past ten years, the reforms have been aimed at improving only the schemes of oversight and collection, neglecting to a large extent the social essence that should prevail, always prioritizing the economic purpose over the social, which are reflected in the excess of tax reforms and that affect the scope of taxpayers. For this reason, we propose to make a theoretical articulation of such reforms, establishing a corporate dimension, societal dimension, which ensures that tax systems are reconfigured without falling into an excess of recurrent and unless encouraging changes. The expected result will be to strengthen the Public Administration in designing truly comprehensive tax reforms, and thus aligning the social and economic part.

Palabras clave : social theory; social reform; reform; tax policy; tax reforms; tax systems.

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