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Contribución efectiva al Impuesto Sobre la Renta en personas del régimen general

Author

Listed:
  • Abigail Rodríguez Nava.

    (Universidad Autónoma Metropolitana.)

  • Carmelina Ruiz Alarcón.

    (Universidad Autónoma Metropolitana.)

Abstract

En esta investigación se analiza la contribución efectiva de las personas morales del régimen general al Impuesto Sobre la Renta en México, a partir de la comparación entre las utilidades netas y el impuesto pagado por las empresas con mayor capitalización en el país, es decir, las registradas en la Bolsa Mexicana de Valores. Asimismo, se propone una metodología para determinar la tasa efectiva de impuesto pagado, se cuantifica la magnitud de las deducciones autorizadas y se construyen escenarios de recaudación potencial. Los resultados de la investigación sugieren la fragilidad de la Ley del Impuesto Sobre la Renta en el sentido de que incluye una amplia gama de beneficios fiscales y deducciones autorizadas, sin que esté confirmado que estos beneficios generan compensaciones efectivas visibles en las principales variables macroeconómicas.

Suggested Citation

  • Abigail Rodríguez Nava. & Carmelina Ruiz Alarcón., 2013. "Contribución efectiva al Impuesto Sobre la Renta en personas del régimen general," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, vol. 38(1), pages 9-49, Enero-Jun.
    • Handle: RePEc:ety:journl:v:38:y:2013:i:1:p:9-49
    DOI: 10.24275/ETYPUAM/NE/382013/Rodriguez
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    More about this item

    Keywords

    impuesto al ingreso; personas morales; empresas mexicanas; ingreso gravable.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E64 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Incomes Policy; Price Policy

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