El secreto fiscal y el IFAI: primer precedente de apertura por causa de interés público en México

Abstract

In this article the authors analyze the public interest reasoning for the right to access to information related to the names and amounts of the “bad debts” in Mexico. They study the first legal precedent issued by the IFAI based on the grounds of accountability and transparency of the tax authorities’ actions, and also, they elaborate on the openness arguments when it comes to fiscal expenditure of the State. The authors conclude that the fiscal secrecy should be analyzed, not only from the Federal Fiscal Code provisions that establishes the secrecy, but also, in the light of the Mexican Constitution mandate and the human rights supranational norms.