Taxation of Large Taxpayers: Revenue Efficiency or Chronic Dependence?

In this article published by El Universal, Christian Kaye, Tax partner at Pérez-Llorca, examines the rising contribution of large taxpayers, who now account for 54% of Mexico’s total tax revenue. He discusses the structural challenges this creates for the efficiency and resilience of the country’s tax system, underscoring the need to broaden the tax base, diversify revenue sources, and adopt a long-term fiscal strategy.

Consult the full content of the article here.