Mexico - Country Economic Memorandum : Challenges and Prospects for Tax Reform

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dc.creatorWorld Bank
dc.date2013-08-27T19:37:22Z
dc.date2013-08-27T19:37:22Z
dc.date2002-07-30
dc.date.accessioned2026-07-01T01:22:47Z
dc.descriptionOver the last ten years, the need for sustainable tax revenues has become clear, in order to provide more public expenditures in areas such as, poverty alleviation, health, education, and infrastructure, as well as for payment of the recent social security reform, and banking sector support. The report examines the key problems in Mexico's tax, and revenue system, identifying administration as the weakest factor in its tax system, where such weakness has contributed to political resistance in broadening the tax base. In addition, the system relies heavily on oil revenues, only about thirty percent of the total, and dependent on world prices, thus, the rest of the economy will have to bear a larger tax burden as a share of GDP. Meanwhile, various exemptions, and special regimes erode the base of the most important taxes - Value Added Tax (VAT), corporate, and personal income taxes, and, most tax decisions, and the derived political consequences, continue at the national level, while the delivery of services is increasingly devolved to sub-national levels. Within the reform options, the most relevant fall in three areas: national tax policy, administration, and inter-governmental fiscal relations, where the central theme is to improve revenue capacity, efficiency, and horizontal equity of the system, by simplifying laws, eliminating exemptions, and facilitating compliance, and enforcement. Such reform strategy will be successful if implemented in a coordinated way, by reducing evasion, and improving collection; by the already implemented income tax reform (end of 2001), although the VAT and petroleum taxation remain on the agenda for future action; and, by the State cooperation in the tax reform program, to improve enforcement, particularly the VAT.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2002/07/1979346/mexico-country-economic-memorandum-challenges-prospects-tax-reform
dc.identifierhttps://hdl.handle.net/10986/15377
dc.identifierhttps://doi.org/10.1596/15377
dc.identifier.urihttp://hdl.handle.net/123456789/417554
dc.languageEnglish
dc.languageen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/
dc.rightsWorld Bank
dc.subjectCOUNTRY ECONOMIC WORK
dc.subjectTAX REFORMS
dc.subjectPUBLIC EXPENDITURES
dc.subjectTAX REVENUES
dc.subjectPOVERTY ALLEVIATION MECHANISMS
dc.subjectHEALTH CARE DELIVERY
dc.subjectEQUITY IN EDUCATION
dc.subjectINFRASTRUCTURE DEVELOPMENT
dc.subjectSOCIAL SECTOR REFORM
dc.subjectSOCIAL SECURITY SYSTEMS
dc.subjectBANKING SYSTEMS
dc.subjectSOCIAL SECURITY FINANCE
dc.subjectADMINISTRATIVE CAPABILITY
dc.subjectPOLITICAL CONSTRAINTS
dc.subjectTAX BASES
dc.subjectOIL REVENUES
dc.subjectTAX BURDENS
dc.subjectTAX EXEMPTION
dc.subjectVALUE ADDED TAXES
dc.subjectCORPORATE TAXATION
dc.subjectPERSONAL INCOME TAX
dc.subjectREFORM POLICY
dc.subjectFISCAL CONSOLIDATION
dc.subjectLEGAL FRAMEWORK
dc.subjectLAW ENFORCEMENT ACCOUNTABILITY
dc.subjectACCOUNTING
dc.subjectADVERSE EFFECTS
dc.subjectAGRICULTURE
dc.subjectALLOCATION OF RESOURCES
dc.subjectAUDITING
dc.subjectBANKING SECTOR
dc.subjectBASIC EDUCATION
dc.subjectBUDGET EXPENDITURES
dc.subjectBUDGET PROCESS
dc.subjectBURDEN OF TAXES
dc.subjectCAPITAL GAINS
dc.subjectCAPITAL MARKETS
dc.subjectCASH-FLOW
dc.subjectCITIZENS
dc.subjectCONSTITUTION
dc.subjectCONSUMERS
dc.subjectCONSUMPTION TAXES
dc.subjectCORPORATE INCOME TAX
dc.subjectCORRUPTION
dc.subjectCROWDING OUT
dc.subjectDEBT
dc.subjectDECREE
dc.subjectDEMOCRATIC PROCESS
dc.subjectDEVOLUTION
dc.subjectDIVIDENDS
dc.subjectDRINKING WATER
dc.subjectECONOMIC COOPERATION
dc.subjectECONOMIC EFFICIENCY
dc.subjectECONOMIC GROWTH
dc.subjectECONOMIC SECTORS
dc.subjectEQUALIZATION
dc.subjectEVASION
dc.subjectEXCISE TAXES
dc.subjectEXPENDITURE RESPONSIBILITIES
dc.subjectEXPENDITURES
dc.subjectEXPORTS
dc.subjectFACTORING
dc.subjectFEDERAL GOVERNMENT
dc.subjectFINANCIAL RESOURCES
dc.subjectFISCAL
dc.subjectFISCAL DEFICIT
dc.subjectFISCAL INCENTIVES
dc.subjectFISCAL MANAGEMENT
dc.subjectFISCAL POLICY
dc.subjectFISCAL PROBLEMS
dc.subjectFISCAL REFORM
dc.subjectFOREIGN INVESTMENT
dc.subjectFREE TRADE
dc.subjectGDP
dc.subjectGOVERNMENT RESOURCES
dc.subjectGOVERNMENT REVENUES
dc.subjectGOVERNMENT'S BUDGET
dc.subjectGROSS NATIONAL PRODUCT
dc.subjectGROSS REVENUE
dc.subjectGROSS REVENUES
dc.subjectHEALTH SERVICES
dc.subjectHORIZONTAL EQUITY
dc.subjectHUMAN DEVELOPMENT
dc.subjectHUMAN RESOURCE
dc.subjectHUMAN RESOURCE DEVELOPMENT
dc.subjectHUMAN RESOURCES
dc.subjectINCOME
dc.subjectINCOME GROUPS
dc.subjectINCOME INEQUALITY
dc.subjectINCOME LEVELS
dc.subjectINCOME SUPPORT
dc.subjectINCOME TAXES
dc.subjectINDEXATION
dc.subjectINEFFICIENCY
dc.subjectINFLATION
dc.subjectINFORMAL SECTOR
dc.subjectINSTITUTIONAL DEVELOPMENT
dc.subjectINTEREST INCOME
dc.subjectINTEREST RATE
dc.subjectINTEREST RATES
dc.subjectINTERGOVERNMENTAL FISCAL RELATIONS
dc.subjectINVENTORY
dc.subjectLABOR MOBILITY
dc.subjectLAWS
dc.subjectLEGAL PROVISIONS
dc.subjectLEGISLATION
dc.subjectMANDATES
dc.subjectMUNICIPAL PROPERTY
dc.subjectMUNICIPALITIES
dc.subjectNATIONAL LEVEL
dc.subjectNATIONAL TAXES
dc.subjectNET WORTH
dc.subjectOIL
dc.subjectOIL PRICES
dc.subjectOIL SECTOR
dc.subjectOPERATING COSTS
dc.subjectPENALTIES
dc.subjectPER CAPITA INCOMES
dc.subjectPERSONAL INCOME TAXES
dc.subjectPOSITIVE EFFECTS
dc.subjectPOVERTY ALLEVIATION
dc.subjectPRICE DECLINES
dc.subjectPRICE FLUCTUATIONS
dc.subjectPRIVATE SECTOR
dc.subjectPROVISIONS
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC HEALTH
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SERVICES
dc.subjectPUBLIC SPENDING
dc.subjectRESOURCE USE
dc.subjectRETAIL SALES TAX
dc.subjectRETAINED EARNINGS
dc.subjectRETIREMENT
dc.subjectREVENUE CAPACITY
dc.subjectREVENUE COLLECTION
dc.subjectREVENUE GROWTH
dc.subjectREVENUE SOURCES
dc.subjectROYALTY
dc.subjectSALES TAXES
dc.subjectSOCIAL PROGRAMS
dc.subjectSOCIAL SECURITY
dc.subjectSOCIAL SECURITY REFORM
dc.subjectSOCIAL SERVICES
dc.subjectSUBNATIONAL GOVERNMENTS
dc.subjectSUBSIDIARIES
dc.subjectSUBSIDIARY
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ADMINISTRATIONS
dc.subjectTAX AUTHORITY
dc.subjectTAX BURDEN
dc.subjectTAX BURDENS
dc.subjectTAX COLLECTION
dc.subjectTAX COLLECTIONS
dc.subjectTAX COMPLIANCE
dc.subjectTAX EXPENDITURES
dc.subjectTAX LAW
dc.subjectTAX OBLIGATION
dc.subjectTAX OBLIGATIONS
dc.subjectTAX PAYMENTS
dc.subjectTAX POLICY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX RETURNS
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX SYSTEM
dc.subjectTAXATION
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTOTAL REVENUE
dc.subjectTRANSACTION COSTS
dc.subjectTRANSPARENCY
dc.subjectTRANSPORT
dc.subjectVALUE ADDED
dc.subjectVALUE ADDED TAXES
dc.subjectWAGES
dc.subjectWEALTH
dc.titleMexico - Country Economic Memorandum : Challenges and Prospects for Tax Reform

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