La Ley Federal de los Derechos del Contribuyente en la Protección de los Derechos Humanos

Authors

  • Gerardo Hernández-Barrena Meritorious Autonomous University of Puebla image/svg+xml
  • Sergio Gabriel Ordóñez-Sánchez Meritorious Autonomous University of Puebla image/svg+xml
  • Judith Andrea Hernández-Ortega Meritorious Autonomous University of Puebla image/svg+xml

DOI:

https://doi.org/10.29105/vtga6.2-689

Keywords:

Derechos Humanos, contribuyentes, Autoridades Fiscales

Abstract

In order to regulate the basic rights and guarantees of taxpayers in their relations with the tax authorities on 23 June 2005 it was published in the Official Journal of the Federation, the Federal Law on taxpayers' rights, this investigation aims to clarify the aforementioned Law for the benefit of the taxpayer, for which this work is carried out under the deductive method , presenting the issue of general terms to the particular, using a survey-like instrument, to obtain data related to the opinion of the taxpayers, concluding on the basis of the results, that the respondents know the procedures in verification by the authorities, as well as their rights in carrying out formalities, however, they consider that their rights are violent; therefore, changes in line with constitutional reform on human rights that meet the demands of the individuals involved are necessary.

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References

Cámara de Diputados. (2003). Gaceta de la Cámara de Diputados.

Centro de Investigación e Informática Jurídica. (2013). Derechos Humanos y Tributación en México. En C. d. Jurídica, Derecho Tributario. México: Editorial Porrúa.

Comisión Nacional de los Derechos Humanos. (2018). Antecedentes CNDH. Obtenido de https://www.cndh.org.mx/cndh/antecedentes-cndh

Constitución Politíca de los Estados Unidos Mexicanos. (2019).

Enciclopedia de la Historia. (2018). Obtenido de https://enciclopediadehistoria.com/revolucionmexicana/

Historiando. (6 de Febrero de 2019). Obtenido de https://www.historiando.org/carta-magna/

IDC. (2012). Naturaleza de la autodeterminación de contribuciones. Obtenido de https://idconline.mx/fiscal/2012/08/30/naturaleza-de-la-autodeterminacion-de-contribuciones

Juventud por los Derechos Humanos Internacional. (2020). Obtenido de http://www.juventudporlosderechoshumanos.es/what-are-human-rights/brief-history-of-humanrights/cyrus-cylinder.html

Medina, R. K. (2018). Jerarquía de las leyes fiscales en México.

National Archives. (2020). Obtenido de https://www.archives.gov/espanol/la-declaracion-deindependencia.html

Preceden. (2020). Obtenido de https://www.preceden.com/timelines/169817-linea-de-tiempoderechos-humanos

Procuraduría de la Defensa del Contribuyente. (2019). Prodecon. Obtenido de http://www.prodecon.gob.mx/index.php/home/cc/publicaciones#libros

Rivas, J. M., & Jaime de la Peña, A. (2005). Comentarios a la Ley Federal de los Derechos del Contribuyente.

Santana, A. A. (2018). La autodeterminación no sólo es una obligación, también es un derecho. Obtenido de https://coem.mx/autodeterminacion-obligacion-tambien-derecho/

Unidos por los Derechos Humanos. (2008). Obtenido de https://www.unidosporlosderechoshumanos.mx/what-are-human-rights/brief-history/magnacarta.html

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Published

2020-12-18

How to Cite

Hernández-Barrena, G., Ordóñez-Sánchez, S. G., & Hernández-Ortega, J. A. (2020). La Ley Federal de los Derechos del Contribuyente en la Protección de los Derechos Humanos . Vinculategica Efan, 6(2), 1829–1841. https://doi.org/10.29105/vtga6.2-689

Issue

Vol. 6 No. 2 (2020): VinculaTégica EFAN 6(2) July - December 2020

Section

Papers

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