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How To Prevent A Negative Impact From Single Rate Business Tax Or Corporate Flat Rate Tax On Mexico Maquiladoras,¿Como Lograr Que El Impuesto Empresarial A Tasa Unica No Impacte Negativamente Las Finanzas De Las Maquiladoras En Mexico?

Author

Listed:
  • Jessica Lizbeth Cisneros Martinez
  • Cruz Elda Macias Teran
  • Leonel Rosiles Lopez
  • Sosima Carrillo

Abstract

In this study, we identify the financial impact caused by the Single Rate Business Tax, also known as Corporate Flat Rate Tax on Mexican Maquiladoras. Specifics of the Corporate Flat Rate Tax including computations, taxable base, and tax credits are presented. Next, a comparison between this tax and the Income Tax is provided. Finally, we analyze the impact of the Corporate Flat Rate Tax on a maquiladora or manufacturing company in Mexico. The results show no impact on liquidity due to this new tax.

Suggested Citation

  • Jessica Lizbeth Cisneros Martinez & Cruz Elda Macias Teran & Leonel Rosiles Lopez & Sosima Carrillo, 2012. "How To Prevent A Negative Impact From Single Rate Business Tax Or Corporate Flat Rate Tax On Mexico Maquiladoras,¿Como Lograr Que El Impuesto Empresarial A Tasa Unica No Impacte Negativamente Las Fin," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 5(2), pages 15-28.
    • Handle: RePEc:ibf:riafin:v:5:y:2012:i:2:p:15-28
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    More about this item

    Keywords

    Tax Law; Law and Economics; Corporate Flat Tax; Single Rate Business Tax; Trade;
    All these keywords.

    JEL classification:

    • F43 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - Economic Growth of Open Economies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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