Abstract
Numero 114 Septiembre - Diciembre 2005 Nueva Serie Ano XXXVIII ISSN 0041 8633 LAS INFRACCIONES TRIBUTARIAS EN EL SISTEMA TRIBUTARIO MEXICANO Gabriela RIOS GRANADOS * One of citizens´ most fundamental duties is to pay taxes, with the purpose of providing the government with sufficient resources to satisfy the demand for public services. Tax fines imposed by tax authorities, caused by the infringement of tax laws, is one of several means to dissuade unlawful behavior on behalf of taxpayers, which could negatively affect the public interest. In this essay, the author studies tax fines, discussing their juridical nature and analyzing the contents of Mexican legislation related to this topic, such as the Federal Fiscal Code and customs legislation. Descriptors: taxes, administrative sanctions, administrative law. * Investigadora del Instituto de Investigaciones Juridicas de la UNAM. * Nota: Debido que la traduccion es automatica podra ser inexacta o contener errores.
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