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La incidencia fiscal es de gran utilidad en el momento en el que se está reformando el papel del Estado en la economía. El objetivo de este estudio es determinar si la carga del impuesto se distribuye a través de productores y consumidores. Encontramos, el punto de incidencia impositiva referido al último sobre el que realmente incide la carga tributaria, mientras, la traslación impositiva se refiere al punto de impacto en que se ha producido éste a aquel. Para determinar la incidencia presupuestaria, acción de naturaleza compleja, requiere considerar múltiples variables funcionales y la interrelación entre las mismas; la estructura del mercado, ganancias no realizadas, condiciones de los costes de la industria, elasticidad de la demanda respecto al precio, la clase de impuesto y la jurisdicción política, son algunos de ellas. Entonces, al preguntarnos ¿Quién paga el impuesto al Estado? ¿De qué depende quien soporta la carga de los impuestos? ¿Qué papel juega la elasticidad de la demanda y de la oferta? ¿Por qué puede haber diferencias en el corto y largo plazo? La respuesta nos dirigirá a hacer una diferenciación entre el impacto impositivo y la incidencia impositiva, que es el punto sobre el que recae la carga final impositiva. El estudio realiza estimaciones de distribución de las cargas fiscales, de naturaleza parcial, con independencia de términos absolutos o diferenciales, considerando la incidencia del presupuesto. Análisis en México, en el periodo 2004-2014.