The Mexican Society has been in need of creating ways of solution to repair the breach of authoritarianism with which the Treasury authority imposes its sanctions, determines its credits, performs the means of constraint against the one that at its discretion or that under its rules and laws transgress, violate or violate its laws. Therefore, since the authority has under its guardianship the collection of funds with which the nation operates to perform its functions and occupy said resources in public expenditure, it is conferred a sum of attributions to charge it to such a degree that they reach damage the heritage of a family and not just a citizen. And all this prosecuted by tax laws often excessive tax burden for taxpayers, or not very clear, which contain penalties are not entirely legal, if it goes to their constitutional background, as these often violate the fundamental rights of citizens What are human rights. That is why this study or research project arises where its analyze the laws and procedures with which the contentious administrative disputes in tax matters are resolved. As it has gone through history, we have seen how the Mexican State always seeks to prioritize its taxpayer status as a State that protects the Rights of its citizens. Lately we have seen that before this reality the Mexican legislation has had to create new entities to support the citizens who have been violated by their own State and who have not been in a position to pay a tax defense through a lawyer, who holds back the authority or Let them see the series of acts they have committed that have violated their rights as Mexican Citizens.
La Sociedad Mexicana se ha visto en la necesidad de crear vías de solución para reparar la brecha de autoritarismo con el que la autoridad Hacendaria impone sus sanciones, determina sus créditos, realiza los medios de apremio en contra de aquel que a su criterio o que bajo sus normas y leyes transgreda, violen o incumplan sus leyes. Por lo cual siendo que la autoridad tiene bajo su tutela la recaudación de los fondos con lo que opera la nación para hacer sus funciones y ocupar dichos recursos en el gasto público, se le confieren una suma de atribuciones para cobrarla a grado tal que llegan a dañar el patrimonio de una familia y no solo de un ciudadano. Y todo esto encausado por leyes tributarias muchas veces excesivas de carga fiscal para los contribuyentes, o no muy claras, que contienen sanciones no del todo legales, si se va a su trasfondo constitucional, ya que estas muchas veces vulneran los derechos fundamentales de los ciudadanos que son los Derechos Humanos. He ahí el motivo de que surja este estudio o proyecto de investigación donde su analicen las leyes y procedimientos con los que se resuelven los conflictos contenciosos administrativos en materia fiscal. Ya que atravesó de la historia hemos visto como el Estado Mexicano siempre busca poner como prioridad su atributo de recaudador que el de Estado protector de los Derechos de sus ciudadanos.
