Esta obra consta de cuatro apartados: en el primero se examina la evolución que han tenido diversos preceptos vinculados a la materia fiscal; en el segundo, abordamos el tema de la mutación que han tenido dispositivos de la Carta Magna, derivado de la jurisprudencia de la Suprema Corte de Justicia de la Nación (SCJN); el tercer segmento contiene la selección de jurisprudencias temáticas en materia fiscal que se han sustentado por la SCJN, incluyendo a los plenos de circuito y tribunales colegiados; mientras en el cuarto apartado se concluye con el estudio de los criterios sustentados por la SCJN como legislador negativo, referidas a la materia fiscal.

Hablar de la materia fiscal es comprender o abarcar los sujetos activos y pasivos, hecho imponible o generador, base gravable, tasa o tarifa y época de pago de las contribuciones, así como de sus accesorios, de las infracciones y sanciones en materia tributaria y de los ingresos públicos no tributarios, como son los aprovechamientos y los productos.

En el capítulo segundo del libro, incorporamos aquellas jurisprudencias que han mutado el sentido de lo que contiene diversos preceptos constitucionales relacionados con derechos fundamentales.

En el capítulo tercero examinamos las jurisprudencias temáticas que existen en materia fiscal.

En lo que atañe al capítulo cuarto, abordamos aquellos criterios que ha sustentado la SCJN como legislador negativo en materia fiscal, es decir, que ha expulsado del sistema tributario por entrar en contravención con la CPEUM.

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«Aspectos Fiscales de la constitución política de los Estados Unidos Mexicanos 2025», Rigoberto Reyes Altamirano benzeri kitaplar