MEXICO: TAX SYSTEM FOR GROWTH AND ECONOMIC DEVELOPMENT

In this research, we start from the idea that the tax system of a country is closely related to the degree of state intervention and economic policy that applies. In this article, it is recognized that from little more than thirty years, Mexico's tax system has been characterized by low tax burden, high evasion and tax inefficiency, and very high tax inequity. These features are related to the neoliberal economic policy that has prevailed since the beginning of the eighties: a weak and permissive, flexible and deregulated state, and highly disciplined. Now, in the same way that Mexico retained throughout his life traces of an adverse economic policy, also suffers the fate and future of their economic development. In the descriptive research method with mixed approach, under which exposes and analyzes statistical data applies. Reveals the situation that has prevailed upon fulfillment of the policies derived from the Washington Consensus and through consultation occurs documentary shows that Mexico requires reducing economic and social inequality; therefore, it is considered necessary to apply a progressive tax system, either from the perspective of spending and tax revenues. Hence, from the analysis of the Mexican tax system, the nature and composition of its structure, as well as tax changes observed for economic growth over the last three decades is explained. The main theories of taxation are revealed and analysis of statistical data is exposed for design fiscal policy strategies that foster economic development. The study focuses on the possibility of specific tax reforms. The choice of the period 1990-2014 to obtain average data that enable the tax system of the country, according to the level of the tax burden to estimate the possibility of mitigating the high economic and the low volatility of GDP, considering an idea more accurately the strengths and weaknesses of the Mexican real tax system.