Significance and meaning in the tax argument
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Keywords

Rethorics
argumentations
meaning
tax

Abstract

Article 5th of the Federal Tax Code of the United States of Mexico establishes that “Tax provisions which institute obligations or tax exceptions to individuals (tax payers) as well as those which establish penalties and sanctions are to be strictly applied.” The purpose of this article is to discuss the concept of “strict application” of tax provisions showing that such concept cannot be sustained based on linguistics nor reason. Therefore a new con­cept is proposed to the tax argument called “making sense” or “constructing sense”.

https://doi.org/10.15174/au.2013.420
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