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http://repositorio.ugto.mx/handle/20.500.12059/979
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DC Field | Value | Language |
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dc.rights.license | http://creativecommons.org/licenses/by-nc-nd/4.0 | es_MX |
dc.creator | GERARDO RIBEIRO TORAL | es_MX |
dc.date | 2013-05-30 | - |
dc.date.accessioned | 2019-06-23T16:37:18Z | - |
dc.date.available | 2019-06-23T16:37:18Z | - |
dc.date.issued | 2013-05-30 | - |
dc.identifier.uri | http://repositorio.ugto.mx/handle/20.500.12059/979 | - |
dc.description.abstract | 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. | es_MX |
dc.format | application/pdf | - |
dc.language.iso | spa | es_MX |
dc.publisher | Universidad de Guanajuato | es_MX |
dc.relation | http://www.actauniversitaria.ugto.mx/index.php/acta/article/view/420 | - |
dc.rights | info:eu-repo/semantics/openAccess | es_MX |
dc.source | Acta Universitaria. Multidisciplinary Scientific Journal. Vol 23 No 2 (2013) | - |
dc.source | ISSN: 2007-9621 | - |
dc.title | Significado y sentido en la argumentación fiscal | es_MX |
dc.title.alternative | Significance and meaning in the tax argument | en |
dc.type | info:eu-repo/semantics/article | es_MX |
dc.creator.id | info:eu-repo/dai/mx/cvu/242214 | es_MX |
dc.subject.cti | info:eu-repo/classification/cti/5 | es_MX |
dc.subject.keywords | Retórica | es_MX |
dc.subject.keywords | Argumentación | es_MX |
dc.subject.keywords | Sentido | es_MX |
dc.subject.keywords | Fiscal | es_MX |
dc.subject.keywords | Rethorics | en |
dc.subject.keywords | Argumentation | en |
dc.subject.keywords | Meaning | en |
dc.subject.keywords | Tax | en |
dc.type.version | info:eu-repo/semantics/publishedVersion | es_MX |
dc.alternativeIdentifier | - | |
dc.description.abstractEnglish | 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”. | en |
Appears in Collections: | Revista Acta Universitaria |
Files in This Item:
File | Description | Size | Format | |
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420-Article Text-3067-2-10-20130529.pdf | 524.21 kB | Adobe PDF | View/Open |
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