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Impuesto Federal A Los Sueldos Generado Por Las Microempresas: Caso Cancún, México / Federal Income Tax On Salaries Generated By Micro-Enterprises: Case Cancún, Mexico

Author

Listed:
  • Lagunas Puls, Sergio

    () (Universidad del Caribe (México))

  • Olivares Urbina, Miguel Angel

    () (Universidad del Caribe (México))

  • Tamara Post, Natascha

    () (Universidad de Quintana Roo (México))

Abstract

Se plantea el objetivo de identificar, a través de una muestra representativa de microempresas (mipyme) de sectores económicos que dependen del turismo, cuáles son los rangos de sueldos y el sector a que pertenecen aquellos que generan una mayor recaudación fiscal o, caso contrario,son mayormente subsidiados por el gobierno. Las obligaciones fiscales para las mipymes en México son múltiples, por ello se identifica la necesidad de realizar artículos de investigación específicos, que aporten elementos de evaluación para los inversionistas. El trabajo presenta un alcance geográfico del municipio de Benito Juárez, Quintana Roo, México que alberga el destino turístico de Cancún. La estructura se inicia con un esbozo de la importancia de las mipymes y la situación económica en Quintana Roo; se establece el fundamento para considerar a las mipymes como mexicanas y el origen normativo de sus obligaciones fiscales; posteriormente se plantea la mecánica para calcular el impuesto federal a los sueldos, determinando una muestra representativa estratificada respecto a los principales sectores; se hace una estimación de la recaudación calculada conforme a la muestra y, finalmente se presentan las conclusiones. La información presenta un valor agregado ya que en sí misma, constituye una guía con respecto al pago de impuesto federal a los sueldos que se generan en México. / The objective was given to identify which salary scales exist within micro-enterprises (SME’s) of the economical sector depending on tourism, through representative sample taking, as well as determining the sector to which the SME’s belong that generate greater revenue or, on the contrary, those that are largely subsidized by the government. The tax requirements for Mexican SME’s are multiple. There is therefore a necessity for specific research and articles on this subject that can provide investors with elements of evaluation. The article focuses on Benito Juarez County, Quintana Roo, Mexico, home to tourist destination Cancún. The article begins with an outline of the importance of the SME’s and a basis is established according to which we can consider SME’s as being Mexican together with the origin of tax obligations. Furthermore a mechanism is introduced which calculates the federal tax fee on incomes, according to the main sectors a stratified sample of SME’s is being determined, in accordance with the sample an estimation of revenue is made and finally the conclusions are presented. The presented information has added value as it constitutes a manual with regard to the payment of federal income tax generated in Mexico.

Suggested Citation

  • Lagunas Puls, Sergio & Olivares Urbina, Miguel Angel & Tamara Post, Natascha, 2012. "Impuesto Federal A Los Sueldos Generado Por Las Microempresas: Caso Cancún, México / Federal Income Tax On Salaries Generated By Micro-Enterprises: Case Cancún, Mexico," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 18(3), pages 200-205.
  • Handle: RePEc:idi:jiedee:v:18:y:2012:i:3:p:200-205
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    References listed on IDEAS

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    More about this item

    Keywords

    Tributación de microempresas; Contribución fiscal de sueldos y salarios; Cancún y recaudación fiscal; Taxations of micro-enterprises; Tax contribution of wages and salaries; Cancun & tax contribution;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • K3 - Law and Economics - - Other Substantive Areas of Law
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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