THE NEED FOR A NEW STRUCTURE TO THE REGIME OF PHYSICAL PERSONS WITH PROFESSIONAL SERVICES LA NECESIDAD DE UNA NUEVA ESTRUCTURA AL REGIMEN DE LAS PERSONAS FISICAS CON SERVICIOS PROFESIONALES EN MEXICO

Cristian Gonzalo Gamez Villegas and Jose de Jesus Moreno Neri

Revista Global de Negocios, 2019, vol. 7, issue 1, 41-54

Abstract: The objective of this research was to establish what the tax needs of independent professionals in Mexico are, as well as to demonstrate that not having a bachelor's degree or a postgraduate degree has the tax capacity as required by the State. Therefore, comparisons were made between different tax laws, it was taken as a reference to France, according to Xirau (2014) it is the country with the best fiscal conditions for professionals, a comparison was also made with the Argentine country due to its similarities with Mexico, from the foregoing, Mexican legislation distinguishes between natural persons who provide services that require professional title and those who do not require it, excluding them from a series of administrative and fiscal facilities that they could obtain if they belonged to the Fiscal Incorporation Regime, a regime created to combat informality and give opportunities for growth, and consequently obliges them to belong to the regime of taxpayers with business and professional activities, endowing them with an excessive administrative and fiscal burden, which has generated dissatisfaction and informality in this sector, since it is more feasible for many exercise their profession without paying taxes that contribute, generating another problem called tax evasion, derived from the above proposed amendments to the Law of Income Tax and structure the scheme applicable to natural persons with professional services

Keywords: Fiscal Policy; Structural Reforms; Independent Professionals and Tax Charges (search for similar items in EconPapers)
JEL-codes: H24 H26 H30 H55 M40 M48 Z18 (search for similar items in EconPapers)
Date: 2019
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