Consideraciones en torno a una Reforma Fiscal sustentable en México**Este trabajo es una versión revisada del Reporte de Investigación saec 095 de octubre de 2012 y forma parte del desarrollo del Proyecto de Investigación El Impacto del Gasto Público Productivo sobre la Actividad Económica registrado en el Departamento de Economía de la División de Ciencias Socialesy Humanidades de la uam-a.

his work assumes the hypothesis that a tax reform should not be linked tacitly to the need to cover the inadequacy of recurring revenues of the public sector with regard to their spending, so the discussion not focuses exclusively to define taxes or fees that will have to increase, more well, I try to modify this conceptual myopia whereas two fundamental issues of great impact on fiscal policy: the reality of taxpayers and unsustainable unproductive spending. Analyzing the Mexican public finances, it is concluded that the essence of a tax reform should be based on sustainability, which is linked to a restructuring of public expenditure needed to promote the productive capabilities of companies and families, in such a way to generate revenue and therefore have a direct impact on economic growth