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Tax Regime Incorporation And Its Incidence On The Income Tax In Mexico, El Regimen De Incorporacion Fiscal Y Su Incidencia En El Impuesto Sobre La Renta En Mexico

Author

Listed:
  • Jose Manuel Osorio Atondo
  • Luis Huesca Reynoso
  • Jesus Maria Martin Teran Gastelum

Abstract

This paper provides a tributary legal analysis for the establishment of a tax regime and its impact on income tax in Mexico. The application of this taxation scheme began with the entry of the 2014 tax reform. This reform gave taxpayers the opportunity of 100% exemption from the tax during the first fiscal year. It gradually decreased to 10% per year over next 9 years. Some states, that in view of the positive results in the creation of the regime, strengthen the determination and payment of taxes and improved business growth and productivity. This was considered by the Mexican State as continuity of the stimulus during the year 2015. It was expanded to 11 rather than 10 years as planned. Despite the exemption of 100% of the tax for 2014 and the end of the first half of 2015, it has not shown significant impairment of long-lived and most important duty of the Mexican tax system

Suggested Citation

  • Jose Manuel Osorio Atondo & Luis Huesca Reynoso & Jesus Maria Martin Teran Gastelum, 2017. "Tax Regime Incorporation And Its Incidence On The Income Tax In Mexico, El Regimen De Incorporacion Fiscal Y Su Incidencia En El Impuesto Sobre La Renta En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 5(2), pages 1-16.
    • Handle: RePEc:ibf:rgnego:v:5:y:2017:i:2:p:1-16
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    More about this item

    Keywords

    Income Tax; Fiscal Regime; Incorporation Fiscal Regime; Incidence; Taxpayers;
    All these keywords.

    JEL classification:

    • C14 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Semiparametric and Nonparametric Methods: General
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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