Preliminary Analysis of the Salary and Wage Regime in Income Tax: Year 2023

Objective: To analyze the contribution of the Salary and Wage Regime to Income Tax (ISR) in Mexico during fiscal year 2023, identifying its relevance and the asymmetries it generates in the tax structure. Theoretical Framework: Based on the theory of tax equity, tax progressivity, and studies on dependence on captive taxpayers in emerging economies. Method: Exploratory documentary and quantitative research based on official data from the SAT, SHCP, and INEGI; descriptive and comparative year-over-year analysis was applied. Results and Discussion: The Salary and Wage Regime contributed 44.81% of the ISR collected in 2023, confirming its role as a captive tax base and highlighting inequalities compared to other tax regimes and productive factors. Research Implications: The findings reinforce the debate on fiscal sustainability and tax equity. Originality/Value: Offers recent and preliminary evidence on the structural dependence of income tax on a specific regime.