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VAT, Tax Confidentiality and Human Rights: What Is Happening with Personal Data Protection in Mexico?

MiroslavadeFátima Alcayde Escalante & SergioCuauhtémoc Contreras Angulo

International VAT Monitor2026https://doi.org/10.59403/2raj3gyarticle
ABDC B
Weight
0.50

What the paper says

The Mexican Supreme Court upheld the tax authority’s right to publish the names and Federal Taxpayer Registry numbers of those who received tax forgiveness. In this article, the authors explain why this rule, when applied to VAT, raises a serious conflict between government transparency and the protection of fundamental rights, particularly the right to personal data protection and the presumption of innocence. It will also be demonstrated how this criterion, which has the force of case law, deviates from international standards that require strict tests of necessity and proportionality before authorizing the disclosure of sensitive tax information.

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https://doi.org/https://doi.org/10.59403/2raj3gy

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@article{miroslavadefátima2026,
  title        = {{VAT, Tax Confidentiality and Human Rights: What Is Happening with Personal Data Protection in Mexico?}},
  author       = {MiroslavadeFátima Alcayde Escalante & SergioCuauhtémoc Contreras Angulo},
  journal      = {International VAT Monitor},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/2raj3gy},
}

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VAT, Tax Confidentiality and Human Rights: What Is Happening with Personal Data Protection in Mexico?

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.