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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| Format: | Article |
| Language: | English |
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Universidad De La Salle Bajío
2025-01-01
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| Series: | Nova Scientia |
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| Online Access: | https://novascientia.lasallebajio.edu.mx/ojs/index.php/Nova/article/view/3476 |
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| author | Enriqueta Mancilla Rendón Carmen Lozano Arizmendi |
| author_facet | Enriqueta Mancilla Rendón Carmen Lozano Arizmendi |
| author_sort | Enriqueta Mancilla Rendón |
| collection | DOAJ |
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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 economic activities in agriculture. The Suits index was applied to measure the progressivity and regressivity of taxes applied to agribusinesses through a critical hermeneutic analysis of the tax burden by biological assets. The study concludes that most of the taxes on biological assets of the state tax system are progressive, and two of them are highly regressive. This study contributes to the understanding of state tax structures in agriculture, highlighting disparities across Mexico’s 32 state governments. The originality of the study provides the method to measure the progressivity-regressivity of taxes.
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| format | Article |
| id | doaj-art-0289993871404f25b179efd2bb88c94d |
| institution | Kabale University |
| issn | 2007-0705 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universidad De La Salle Bajío |
| record_format | Article |
| series | Nova Scientia |
| spelling | doaj-art-0289993871404f25b179efd2bb88c94d2025-02-01T17:44:00ZengUniversidad De La Salle BajíoNova Scientia2007-07052025-01-01163310.21640/ns.v16i33.3476Proportionality–Progressivity of Biological Assets for Agricultural ProsperityEnriqueta Mancilla Rendón0https://orcid.org/0000-0002-0737-4924Carmen Lozano Arizmendi1https://orcid.org/0000-0002-8579-4027Universidad La Salle MéxicoUniversidad Anáhuac 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 economic activities in agriculture. The Suits index was applied to measure the progressivity and regressivity of taxes applied to agribusinesses through a critical hermeneutic analysis of the tax burden by biological assets. The study concludes that most of the taxes on biological assets of the state tax system are progressive, and two of them are highly regressive. This study contributes to the understanding of state tax structures in agriculture, highlighting disparities across Mexico’s 32 state governments. The originality of the study provides the method to measure the progressivity-regressivity of taxes. https://novascientia.lasallebajio.edu.mx/ojs/index.php/Nova/article/view/3476agrobusinessSuits indexprogressivity–regressivityprosperity of agriculturefood sufficiency |
| spellingShingle | Enriqueta Mancilla Rendón Carmen Lozano Arizmendi Proportionality–Progressivity of Biological Assets for Agricultural Prosperity Nova Scientia agrobusiness Suits index progressivity–regressivity prosperity of agriculture food sufficiency |
| title | Proportionality–Progressivity of Biological Assets for Agricultural Prosperity |
| title_full | Proportionality–Progressivity of Biological Assets for Agricultural Prosperity |
| title_fullStr | Proportionality–Progressivity of Biological Assets for Agricultural Prosperity |
| title_full_unstemmed | Proportionality–Progressivity of Biological Assets for Agricultural Prosperity |
| title_short | Proportionality–Progressivity of Biological Assets for Agricultural Prosperity |
| title_sort | proportionality progressivity of biological assets for agricultural prosperity |
| topic | agrobusiness Suits index progressivity–regressivity prosperity of agriculture food sufficiency |
| url | https://novascientia.lasallebajio.edu.mx/ojs/index.php/Nova/article/view/3476 |
| work_keys_str_mv | AT enriquetamancillarendon proportionalityprogressivityofbiologicalassetsforagriculturalprosperity AT carmenlozanoarizmendi proportionalityprogressivityofbiologicalassetsforagriculturalprosperity |