Proportionality–Progressivity of Biological Assets for Agricultural Prosperity

The aim of this research is to analyze the application of the principle of proportionality–progressivity to the tax rates established by local Mexican governments on biological assets, assessing their impact on the tax burden regression of small, medium, and large enterprises that carry out economi...

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Bibliographic Details
Main Authors: Enriqueta Mancilla Rendón, Carmen Lozano Arizmendi
Format: Article
Language:English
Published: Universidad De La Salle Bajío 2025-01-01
Series:Nova Scientia
Subjects:
Online Access:https://novascientia.lasallebajio.edu.mx/ojs/index.php/Nova/article/view/3476
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