Comparative Analysis Of The Impact Of Fiscal Reform In Small Business, Analisis Comparativo Del Impacto De La Reforma Fiscal En Las Microempresas

It has been one year since the introduction of the new Law on Income Tax in Mexico. Microenterprises are now taxed based on the Incorporation tax regime. This approach was initiated in 2015 with the obligation to pay tax under the provisions of the law. After a 100% exemption from the previous year, within days of the expiration of the deadline for the first bimonthly declaration of this exercise, the Secretariat of Finance and Public Credit issued a decree that the benefits are extended to these taxpayers. The fiscal year 2014 was characterized by uncertainty about what these important changes meant for tax reform. Over the course of that year, rules supplementing the provisions of Law were issued, as well as extensions to fulfill obligations. This research focuses on a comparative analysis of the impact of tax reform in microenterprises between the year 2014 and 2015. We see several factors that determine the differences between the two years after expiration of first year taxation in the new regime. We conduct a survey of microenterprises located in the center of Coahuila in Mexico. The results made possible the realization of comparative analysis and our conclusions