The process of tax decentralization in Mexico has consisted mainly of an administrative de-concentration of expenses as the preferred manner for the conditioned transfer of resources to States and municipalities. The planning and decentralization process is explored in retrospective for the purpose of finding out its main features, its composition, and the recent trend of federalized public expenditure, in order to contribute some considerations within the framework of tax reform.
Key words: Tax federalism, decentralization, planning.