Significado y sentido en la argumentación fiscal

Significance and meaning in the tax argument

GERARDO RIBEIRO TORAL (2013, [Artículo])

El artículo 5 del Código Fiscal de la Federación de los Estados Unidos Mexicanos establece que “Las disposiciones fiscales que establezcan cargas a los particulares y las que señalen excepciones a las mismas, así como las que fijan infracciones y sanciones, son de aplicación estricta” (Cámara de Diputados, 2012). El propósito del presente artículo es discutir sobre el concepto de “aplicación estricta” demostrando que es insostenible lingüística y racionalmente y, a partir de ello, proponer un nuevo concepto pertinente a la argumentación fiscal llamado “construcción del sentido” de las disposiciones fiscales.

Article 5th of the Federal Tax Code of the United States of Mexico establishes that “Tax provisions which institute obligations or tax exceptions to individuals (tax payers) as well as those which establish penalties and sanctions are to be strictly applied.” The purpose of this article is to discuss the concept of “strict application” of tax provisions showing that such concept cannot be sustained based on linguistics nor reason. Therefore a new concept is proposed to the tax argument called “making sense” or “constructing sense”.

CIENCIAS SOCIALES Retórica Argumentación Sentido Fiscal Rethorics Argumentation Meaning Tax

“We place our hope in the land”: defense of the territory against mining in Ixtacamaxtitlán, Puebla

Veronica Vazquez_Garcia Esteban Martínez Vásquez (2023, [Artículo, Artículo])

Mexico occupies first place in mining exploration in Latin America, a situation that has caused alarm among native peoples because the implementation of extractive projects threatens their vital space. The objective of this paper is to analyze the actions of Corporate Social Responsibility (CSR) of the Ixtaca Project in Ixtacamaxtitlán, Puebla, as well as the strategies of territorial defense undertaken by the communities to stop its expansion. Data was gathered through one survey, one workshop and various interviews conducted in three communities affected by the project. Results discuss three actions of CSR: 1) job offers; 2) investment in community infrastructure; 3) support for social events. Three main defense strategies were identified: 1) collective agreements refusing to sell water to the company; 2) legal litigations in favor of the right to be consulted as native peoples; 3) the strengthening of peasant agriculture thanks to the defense of the ejido, the conservation of irrigation water and the support received from the federal program Sembrando Vida. The paper concludes that, despite the negative impacts of RCS actions, these strategies have proven effective because mining concessions have been cancelled and some families have returned to agriculture.  

native peoples peasantry mining OIT Convention socioenvironmental conflict pueblos originarios campesinado minería Convenio OIT conflicto socioambiental CIENCIAS SOCIALES CIENCIAS SOCIALES