Comprehensive Study Notes on Mexican Public Administration, Taxation, Anthropology, and Legal Science

Public Revenue and Taxation System

  • Types of Taxes (Impuestos):

    • ISR (Impuesto Sobre la Renta / Income Tax): Ranges from 3%3\% to 35%35\%.
    • IVA (Impuesto al Valor Agregado / Value Added Tax): Set at 16%16\%.
    • ISAN (Impuesto sobre Automóviles Nuevos): Tax applied to new automobiles.
    • IEPS (Impuesto Especial a Productos y Servicios): Special excise tax applied to specific products and services.
    • Aranceles (Tariffs): Import taxes levied on incoming foreign goods.
    • Tenencia: Tax levied for owning a motor vehicle.
    • Predial: Real estate property tax levied for owning a home.
    • DAP (Impuesto al Alumbrado Público): Tax dedicated to funding public street lighting.

  • Non-Tax State Revenue Sources:

    • In addition to taxes, state revenues are obtained through:
      • Government-owned enterprises (empresas del gobierno).
      • Fines and permits (multas y permisos).
      • Interest earnings (intereses).

  • 2025 Tax Revenue Earnings:

    • Total projected tax earnings for 2025: 6,075,100,0006,075,100,000.

Public Administration Structure

  • Centralized Public Administration (Administración Pública Centralizada):

    • Directly managed and run by the central government.
    • Examples include:
      • Secretaría de Salud (Ministry/Secretariat of Health)
      • SEP (Secretaría de Educación Pública)
      • PROFECO (Procuraduría Federal del Consumidor)

  • Parastatal Public Administration (Administración Pública Paraestatal):

    • Operates under a shared model: 50%50\% independent and 50%50\% governmental.
    • Examples include:
      • PEMEX (Petróleos Mexicanos)
      • CFE (Comisión Federal de Electricidad)
      • IMSS (Instituto Mexicano del Seguro Social)

  • Autonomous Organisms (Organismos Autónomos):

    • State institutions that operate independently and are not managed directly by the government.
    • Examples include:
      • INE (Instituto Nacional Electoral)
      • INEGI (Instituto Nacional de Estadística y Geografía)
      • CNDH (Comisión Nacional de los Derechos Humanos)

Anthropology and the Triune Brain Model

  • Definition of Anthropology:

    • The academic discipline dedicated to the study of the human being from an integral perspective, encompassing biological and cultural traits.
    • Professionals who study this discipline are called anthropologists.

  • The Triune Brain System (Sistema Cerebral Triuno):

    • Neocortex (Rational Brain / Cerebro Racional):
      • Unique to human beings.
      • Primary functions: Abstract thinking, creative thought, and critical analysis.
      • Houses consciousness, the ability to anticipate, mathematical reasoning, and planning capacities.
    • Limbic Brain (Emotional/Mammalian Brain / Cerebro Límbico):
      • Characteristic of mammals.
      • Primary function: Experiencing emotions and feelings.
      • Processes feelings such as love, hate, fear, compassion, and pain.
    • Reptilian Brain (Primitive/Instinctive Brain / Cerebro Reptiliano):
      • Characteristic of reptiles.
      • Primary functions: Execution of action, survival mechanisms, eating, drinking, fleeing, and fighting.

Subfields of Anthropology

  • Cultural / Social Anthropology (Etnología / Ethnology):

    • Focuses its study of the human being on beliefs, rituals, social norms, and values.

  • Physical / Biological Anthropology:

    • Emphasizes human evolutionary history, biological variability, and physical aspects linked to the human body.

  • Archaeology:

    • Focuses on reconstructing the past through the recovery and analysis of traces and remains left by past civilizations.

  • Linguistic Anthropology:

    • Addresses human languages and their development over time, including social and cultural diversity.

Legal Science and Branches of Law

  • Definition of Legal Science (Ciencia Jurídica):

    • Also known as the Science of Law (Ciencia del Derecho).
    • The discipline responsible for studying, interpreting, organizing, and applying legal norms (laws) that govern a society in a specified time and place.

  • Public Law (Derecho Público):

    • Administrative Law (Derecho Administrativo)
    • Constitutional Law (Derecho Constitucional)
    • Public International Law (Derecho Internacional Público)
    • Criminal Law (Derecho Penal)
    • Fiscal Law (Derecho Fiscal)
    • Labor Law (Derecho Laboral)

  • Private Law (Derecho Privado):

    • Civil Law (Derecho Civil)
    • Commercial / Mercantile Law (Derecho Mercantil)
    • Private International Law (Derecho Internacional Privado)