Human rights and fiscal justice in Mexico: a reconfiguration of the tax system from the perspective of conventionality control

Abstract

This article examines the intersection of human rights and tax justice in Mexico, suggesting a restructuring of the tax system through compliance with international human rights standards. The research is based on the idea that, following the 2011 constitutional reform, the tax system must move beyond its purely revenue-collecting role and incorporate international standards for protecting human dignity. Following this logic, the article analyzes the restrictions on taxing power in relation to the principles of non-confiscation, equity, legal certainty, and proportionality, redefining the taxpayer as an active subject of rights.

In terms of methodology, the study employs a qualitative perspective with an analytical and descriptive approach. Legal hermeneutics serves as the primary focus for the systematic interpretation of jurisprudential criteria issued by Inter-American and national courts, as well as current tax regulations and the constitutional framework. This perspective enables the identification of structural tensions between state power and individual rights, suggesting guidelines for a tax system that guarantees and is in harmony with the Mexican State's international commitments. The findings emphasize that the principle of conventionality control is the necessary legal and technical tool to guarantee the validity of acts of authority and strengthen the legitimacy of the tax system in a democratic state governed by the rule of law.