The Mexican State has required that in its different orders of government, Federal, State and Municipal, have faculties, instruments and economic resources to respond adequately to the welfare demands that the current society requires, in order to allow it a minimum of welfare conditions and access to development opportunities, but in turn, the Mexican State has not carried out deep reforms aimed at providing adequate legal-fiscal instruments that allow the Municipality to respond satisfactorily to its new responsibilities, this is where considers that the municipal fiscal power, duly strengthened, can contribute to the municipal tax system a greater strength.El Estado Mexicano ha requerido que en sus distintos órdenes de gobierno, Federal, Estatal y Municipal, se dispongan de facultades, instrumentos y recursos económicos para responder de manera adecuada a las demandas de bienestar que la actual sociedad requiere, a efecto de permitirle a ésta un mínimo de condiciones de bienestar y acceso a oportunidades del desarrollo, pero a su vez, el Estado Mexicano no ha realizado reformas profundas dirigidas a proporcionar los intrumentos jurídicos-fiscales adecuados que permitan al Municipio responder satisfactoriamente a sus nuevas responsabilidades, es aquí donde se considera que la potestad fiscal municipal, debidamente fortalecida, puede aportar al sistema tributario municipal una mayor fortaleza.