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