México
En este escrito se examina el régimen fiscal de las asociaciones religiosas en México. Para tal propósito, se presupone que el modelo de relaciones institucionales entre el gobierno mexicano y el factor social-religioso se basa en variantes del modelo de Estado laico, destacando algunas de las fuentes producidas durante el periodo del Estado laico con tinte confesional católico y en el Estado laico no confesional con diseño separatista, específicamente durante la Reforma; lo anterior, por estimar que los actuales problemas de desigualdad en materia religiosa, incluyendo los derivados del tratamiento fiscal por el Servicio de Administración Tributario, tiene su origen en la historia.
In this paper the tax regime of religious associations in Mexico is examined. For this purpose, it is assumed that the model of institutional relations between the Mexican government and the social-religious factor is based on variants of the secular state model, highlighting some of the sources produced during the period of the secular state with Catholic denominational overtones and in the non-confessional secular state with separatist design, specifically during the Reformation; the above mentioned due to the current problems of inequality in religious matters, including those derived from the tax treatment by the Tax Administration Service, has its origin in history.
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