Changing the narrative around taxes is necessary to drive tax reform.

Given the need for increased public revenue and the stigma surrounding tax payments, several experts on the subject pointed to the need to change the narrative surrounding them in order to promote progressive tax reform.

Mónica Unda, a researcher at the University of Southern California, pointed out during her participation in the event "Tax Justice, a Women's Issue," that to promote tax reform, it is necessary not only to justify it, but also to change the narrative surrounding the issue of taxes so that taxpayers can view changes in the laws as "fair."

Therefore, beyond explaining the possible results of the reform, its benefits must be communicated to contribute to tax justice.

"It's important that taxpayers view any tax changes as fair... it's a fact that most taxpayers believe it's fair that we all pay taxes as they should," he said.

For her part, Alejandra Macías, general director of the Center for Economic and Budgetary Research (CIEP), noted that tax reform must consider all the transitions the country is undergoing, such as demographic, energy, and technological, among others.

The revenue outlook

Alejandra Macías recalled that while tax revenue has increased in recent years, the story is different on the oil side due to the drop in oil prices.

"What we have there is a flat projection, and that's why we need to make changes... we need to at least discuss major changes to our tax structure and reduce tax evasion and avoidance," he said.

In addition, Alice Krauzer, a researcher at the Colegio de México, highlighted that in Mexico there is no federal wealth or fortune tax, which is problematic because it prevents higher-income individuals from contributing more to the treasury and, therefore, to public spending.

"Much of the country's tax evasion and avoidance occurs among high-income earners," he added.

For her part, Estefanía Vela, executive director of Intersecta, explained that the current tax system is unfair because it benefits a few, so there is evidence that progressive tax reform is needed.

"There are many narratives to unravel in order to contribute, but the important thing is also to see how we contribute while simultaneously working to dismantle the narratives and interests that might oppose it (a reform)."

According to data from the Ministry of Finance and Public Credit (SHCP), at the end of last year, public revenues represented 16.3% of the Gross Domestic Product (GDP). Thus, tax revenues accounted for 14.6% of GDP, while oil revenues represented only 0.6%.

On the spending side, by the end of 2024, this represented 27% of GDP.