Tax on Payrolls: A proposal to increase the treasury of federation states

Abstract

For moments of crisis, imagination and boldness. The Mexican economic scenario for oil price falling is as follows: federal government has “cut” expenditure, but if this tendency continues, they will have to make use of more resources reduction, and therefore to indebtedness –currently public indebtedness represents 46% of GDP-, or to increase taxes –something unthinkable after the hated fiscal reform of 2014 and in election year-. A foreseeable consequence: public finances of the States of the Union will suffer the onslaught. Here is proposed a nomothetic reform to the object of the Tax on Payrolls of the 1° article of the Law of Finance for the State of Guanajuato, to avoid the inequity currently present between passive subjects, since some of them evade making use of the legal loopholes. It is addressed the collective damage and the social impact of this evasion with a study of its cost in other States. Similarly, it is presented a proposal to raise the fundraising of the same, which may be adapted to other States to increase their own income and to not depend completely on federal holdings