2013 proposal for Sinaloa to be a leader in fiscal transparency

Abstract

This text presents a detailed review of the book "2013 Proposal for Sinaloa to Be a Leader in Transparency," based on the doctoral dissertation of Jesús Octavio Quiñónez Gastélum. The work analyzes the development of transparency in the tax collection process in Sinaloa, within an international comparative framework. It outlines the global and legal context of transparency, describes the qualitative methodology used—including a case study in various access to information institutions—and identifies the main factors hindering fiscal transparency, highlighting tax secrecy, limitations in dissemination mechanisms, and a lack of accountability culture. Finally, the book offers proposals and conclusions for strengthening transparency in the state, supported by a broad legal framework and rigorous analysis.