In our country, the supreme law is the Political Constitution of the United Mexican States, which in its Article 31, Section IV, establishes the obligation to contribute to public spending. It dictates that Mexicans have the obligation to contribute to public spending (to the expenses of the federation, states, and municipalities in a proportional and equitable manner).<\/p>\n\n\n\n
The Fiscal Code of the Federation (CFF), in its Article I, establishes that individuals and legal entities are obligated to contribute to public expenditures. It also outlines the types of contributions, with taxes being one of them. <\/p>\n\n\n\n
Commercial activity, whether subordinate, services, manufacturing, extraction, fishing, and everything that exists, is carried out to generate an economic benefit. And that economic benefit is what makes citizens taxpayers.<\/p>\n\n\n\n
So taxes are set forth in the country's highest law and regulated in the Tax Code, the VAT Law, the IEPS Law, etc. They are mandatory in nature (they are mandatory when the conditions of the law are met) and are collected proportionally and equitably.<\/p>\n\n\n\n
At C-360, we want to point out that a person who does not engage in an activity is not obligated to pay taxes, and that a person who earns the minimum wage is exempt from taxes, even though they receive income, which ensures proportion and equity.<\/p>\n\n\n\n In our country, the highest law is the Political Constitution of the United Mexican States, which in its Article 31, Section IV, establishes the obligation to contribute to public spending. It dictates that Mexicans have the obligation to contribute to public spending (a<\/p>\n Read moreORIGIN OF TAXES<\/span><\/i><\/span><\/span><\/span>\t![\"\"](\"https:\/\/contabilidad360.com.mx\/wp-content\/uploads\/2026\/04\/Captura-de-Pantalla-2026-04-07-a-las-18.15.33-1-300x216.png\")
<\/figure>","protected":false},"excerpt":{"rendered":"