RELIABILITY OR TAX CAPTIVITY BY TAX MICROENTREPRENEURS IN MEXICO, FORMALIDAD O CAUTIVIDAD FISCAL MEDIANTE EL REGIMEN DE INCORPORACION FISCAL EN MEXICO

Jessica Lizbeth Cisneros Martinez, Loreto Maria Bravo Zanoguera, Placido Valenciana Moreno, Sosima Carrillo and Ana Cecilia Bustamante Valenzuela

Revista Global de Negocios, 2016, vol. 4, issue 5, 27-40

Abstract: This research is based on the new scheme of taxation for individuals earning less than two million pesos to develop business and nonprofessional services. The inclusion of this scheme aims to establish an entry point to the formality through the granting of discounts which decrease taxes during the first years of participation. The aim of this study is to identify the financial, administrative and tax damages caused in Baja California by entry of the new tax for microentrepreneurs, and to know whether the benefits of formality are a reality or myth

Keywords: New Scheme of Taxation; RIF; Microentrepreneurs (search for similar items in EconPapers)
JEL-codes: H25 K34 L25 M21 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:rgnego:v:4:y:2016:i:5:p:27-40

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