IDEAS home Printed from https://ideas.repec.org/a/ibf/rgnego/v3y2015i2p1-12.html
   My bibliography  Save this article

Impact Of Tax Reform In Small Business Impacto De La Reforma Fiscal En Las Microempresas

Author

Listed:
  • Adriana Guadalupe Chavez Macias
  • Maricela Carolina Pena Cardenas
  • Mariel Hernandez Mesta

Abstract

As of January 1, 2014, comes into force the new Law on Income Tax in Mexico, one of the major changes the tax regime concerning the small business, called Regime of Incorporation. This Scheme provides additional administrative burdens compared to the previous regime, for which the tax authorities have opted for the deferral of some of them, even so the entrepreneurs are in a situation of uncertainty about the new rules and proceed to them. Small Business in Mexico account for 95.3% of the economic activity in which they work 45.6% of workers nationwide, from the above; the objective of the study is to identify the impact of tax reform on them. The research focuses on small business located in the central region of Coahuila, Mexico, to which the created measuring instrument is applied.

Suggested Citation

  • Adriana Guadalupe Chavez Macias & Maricela Carolina Pena Cardenas & Mariel Hernandez Mesta, 2015. "Impact Of Tax Reform In Small Business Impacto De La Reforma Fiscal En Las Microempresas," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 3(2), pages 1-13.
    • Handle: RePEc:ibf:rgnego:v:3:y:2015:i:2:p:1-12
    as

    Download full text from publisher

    File URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v3n2-2015/RGN-V3N2-2015-1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tax Reform; Small Business; Regime of Incorporation;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibf:rgnego:v:3:y:2015:i:2:p:1-12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mercedes Jalbert (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.