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.