Las cláusulas habilitantes bajo la óptica delprincipio de legalidad tributariaen México

This article deals with the analysis of the enabling clauses under the constitutional perspective of the principle of legality and reservation of law in Mexico in 2023. The research was carried out using the exegetical research method and the systematic method, based on the documentary research technique. In order to raise doctrinal arguments, as well as legal arguments to properly interpret tax provisions,as a result of the analysis, it is essential that the enabling clauses must have the updated and adequate legal and technical support to respond dynamically to the challenges of oversight of the Mexican tax system; In 2023, it ranks ninth in the world among the most complex jurisdictions for legal, accounting and tax compliance. Enabling clauses are the ideal means to facilitate taxpayer compliance.