Fiscal Balance of the Previous Administration: Jaime Rojas' Analysis in Interview with Leonardo Curzio
Introduction
How did the last six-year term close in terms of public finances, and what changes should the next administration make to attract investment and generate jobs?
Our partner Jaime Rojas, a tax enforcement specialist, spoke with journalist Leonardo Curzio on his national radio program to address these and other key questions about Mexico’s fiscal future.
1. Fiscal Balance of the Previous Administration
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Focus on tax administration: Collection efficiency was prioritized over the development of a comprehensive fiscal policy.
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Lack of coordination: Spending and revenue policies operated in silos, hindering long-term planning.
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Pressure on compliant taxpayers: In the absence of new incentives, the effective tax burden increased for certain sectors.
2. Key Challenges for the Next Government (2024–2030)
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Clear incentives for investment and job creation.
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Genuine administrative simplification to reduce compliance costs.
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Legal certainty to trigger medium-term projects.
“The challenge is not just to collect more, but to collect better and foster growth,”- emphasized Rojas
3. Technology and Tax Collection: A Missed Opportunity
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Mexico is a global leader in electronic invoicing, but the adoption of technology was not accompanied by incentives for business innovation.
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Integrating big data and predictive analytics could improve risk detection without increasing the documentation burden.
4. Recommendations for the Private Sector
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Strict compliance with tax obligations (Article 27 of the Income Tax Law and Article 5 of the Federal Fiscal Code).
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Take advantage of current incentives (border tax benefits, accelerated depreciation, R&D+i incentives).
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Monitor tax reform initiatives to anticipate financial impacts.
Conclusion
The next six-year term faces the challenge of balancing efficient tax collection with sustainable economic growth. Public-private collaboration and a fiscal policy aligned with the digital economy will be key to success.
