Intergovernmental fiscal relations An approach to the legal context of local taxation in Mexico

The study is based on two premises: to) the Constitution is the Supreme Law, which gives rise to the Organization of a State, for being the most complete expression of popular sovereignty, to identify the bodies and competencies that will be equipped with different orders of Government; and b) in the Mexican Federal State models, it is essential orders of Government, to make use of the Mexico powers theirs and avoiding that its financial performance only be limited to the implementation of expenditure. The article is part of a research project on municipal public finances, which ponders the importance of tax collection co-responsibility. A documentary and development research, the hypothetical-deductive method is used.