Historical Evolution of the Tax Systems Of Mexico and Honduras: Similarities and Differences

Abstract

The objective of this article is to analyze the historical evolution of the tax systems of Mexico and Honduras and then proceed to develop an analysis of the similarities and differences between the two countries, beginning with a first section on the concept and origin of taxes, studying the historical source of Roman Law because of the importance that its legal, political, economic and social influence has implied in our Western culture. Then we proceeded to the study of the first figures and tax collection mechanisms used by the indigenous peoples of Mexico and Honduras, the political-administrative reforms suffered over the centuries that their systems suffered, until reaching the current structures of tax collection.

               One of the results found between both tax systems is that both countries have the similarity in the applicability of the same tax bases that had their genesis in the old Roman Empire, among which are the tributary principles of proportionality, equality, legality, public utility and unavailable. On the other hand, a difference between both systems lies in the fact that Mexico adopted certain tax collection measures that were applied by their native peoples, unlike Honduras, whose entire system is the one implemented by the Spanish empire during the epoch of colonization.