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Reliability Or Tax Captivity By Tax Microentrepreneurs In Mexico, Formalidad O Cautividad Fiscal Mediante El Regimen De Incorporacion Fiscal En Mexico

Author

Listed:
  • Jessica Lizbeth Cisneros Martinez
  • Loreto Maria Bravo Zanoguera
  • Placido Valenciana Moreno
  • Sosima Carrillo
  • Ana Cecilia Bustamante Valenzuela

Abstract

This research is based on the new scheme of taxation for individuals earning less than two million pesos to develop business and nonprofessional services. The inclusion of this scheme aims to establish an entry point to the formality through the granting of discounts which decrease taxes during the first years of participation. The aim of this study is to identify the financial, administrative and tax damages caused in Baja California by entry of the new tax for microentrepreneurs, and to know whether the benefits of formality are a reality or myth

Suggested Citation

  • Jessica Lizbeth Cisneros Martinez & Loreto Maria Bravo Zanoguera & Placido Valenciana Moreno & Sosima Carrillo & Ana Cecilia Bustamante Valenzuela, 2016. "Reliability Or Tax Captivity By Tax Microentrepreneurs In Mexico, Formalidad O Cautividad Fiscal Mediante El Regimen De Incorporacion Fiscal En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 4(5), pages 27-40.
    • Handle: RePEc:ibf:rgnego:v:4:y:2016:i:5:p:27-40
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    More about this item

    Keywords

    New Scheme of Taxation; RIF; Microentrepreneurs;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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