Proposal for a tax scheme to guarantee access to sports for children and young people in Mexico

Abstract

The purpose of this research is to design a comprehensive tax scheme that guarantees equitable access to sports for children and youth in Mexico through the implementation of tax incentives, exemptions, and sustainable financing mechanisms. Despite the constitutional recognition of sport as a fundamental right in Article 4, there remains a significant gap between its declarative nature and its effective exercise, especially for children and young people from vulnerable sectors, due to the absence of a specific fiscal framework that ensures permanent resources for programs. Using a qualitative-legal approach, documentary design, and a proactive scope, the Mexican constitutional and legal framework is analyzed, current fiscal instruments are examined, and successful international models of tax financing applied to youth sports in countries such as Spain, Canada, and Australia are studied.