La recaudación de impuestos en el municipio Tijuana, México. Beneficios y retos. Tax Collection in the Municipality of Tijuana, Mexico. Benefits and Challenges

La recaudacion de impuestos es un tema muy debatido por parte de investigadores, legisladores, funcionarios publicos y, por supuesto, del pueblo. Mexico ha sido uno de los paises con mas problemas para atender este asunto, ya que la cultura evasiva generalizada a traves de varias decadas afecta directamente las decisiones en materia de politicas publicas. En este sentido, el siguiente articulo examina los beneficios que traeria al municipio Tijuana una adecuada implementacion de la recaudacion de impuestos. Con el objetivo de satisfacer este proposito, el estudio se divide en varios apartados que abordan aspectos especificos de este fenomeno y analizan la evasion de impuestos como problematica para el estado mexicano. Palabras clave: aprovechamientos, gasto publico, impuestos, ingresos, recaudacion. Abstract Tax collection is a topic strongly debated by researchers, legislators, public employees, and, of course, the common people. Mexico has been one of the countries which have had most problems when dealing with it because the culture of tax evasion, which is a phenomenon widespread for decades, has a direct negative effect on decisions with regard to public policies. On this subject this paper examines benefits the municipality of Tijuana could derive from the proper implementation of tax collection. With the aim of achieving this goal, this paper is comprised of several sections in which specific aspects of this topic are dealt with, and the problems posed by tax evasion to the Mexican State are examined. Keywords: Making the Most of Something, Public Expenditure, Taxes, Income, Collection.