IMPACT OF TAX REFORM IN SMALL BUSINESS IMPACTO DE LA REFORMA FISCAL EN LAS MICROEMPRESAS

Adriana Guadalupe Chavez Macias, Maricela Carolina Pena Cardenas and Mariel Hernandez Mesta

Revista Global de Negocios, 2015, vol. 3, issue 2, 1-13

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.

Keywords: Tax Reform; Small Business; Regime of Incorporation (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2015
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