Mexican tax system: Application of methodologies by national courts

Abstract

The purpose of this research is to analyze the Mexican Tax System through the application of methodologies by national courts. A legal methodology was used in the investigation, with a qualitative approach, through the deductive and historical method through documentary investigation techniques, taking into account the law, jurisprudence and doctrine, as formal sources of law, identifying that in the Mexican Tax System the nation’s courts apply a methodology based on traditional interpretation methods and a contemporary methodology based on human rights. It is concluded that there is no methodology granted in the tax regulatory framework. Because of this, a system is established that allows the main methods of interpretation in tax matters used by the courts to be grouped into two groups: 1) traditional interpretation methodology, and 2) contemporary interpretation methodology. The application of the law is complex, and there is no absolute truth either in concepts, words, definitions.