Ética y el sistema fiscal mexicano

The article makes a conceptual approach to the Mexican Fiscal System (SFM) from an ethical perspec-tive, in which it is reflected on the hierarchization of laws in tax matters and analyzes the importance of promoting a global tax system when observing that the greatest economic, social and cultural inequa-lities, occur today in the Latin American region. The reflections from the ethic of the SFM, start in its theoretical framework from the Aristotelian, Kantian, and Rawlian conception, in general terms, poin-ting out, at the same time, some of the problems of the structures of Latin American tax systems, until discussing and proposing offers that originate originally in the Organization for Economic Cooperation and Development (OECD), the Latin American and Caribbean Economic System (SELA), the Economic Commission for Latin America and the Caribbean (ECLAC), and other organizations and institutions. The main objective of this research is to analyze the importance of ethics in the SFM. The secondary ob-jectives are the following: a) to understand some theoretical and applied positions about public ethics in the context of the tax system in Mexico. B) to characterize some laws and regulations on tax matters and c) to identify some problems in tax systems in Latin America. The methodology is documentary, argu-mentative, propositional, and descriptive, not experimental, with a quantitative approach. It is concluded that to improve the Mexican tax system, tax equity must not be subordinated to economic efficiency. The SFM and its fiscal policy are considered one of the main causes of the great inequalities in social, economic, cultural, educational, and other matters, which have endured in recent years, and instead of decreasing they continue to increase. It can be deduced that, in terms of tax systems, no country is immu-ne to corruption, impunity, and disrespect for the human rights of taxpayers.