IMPACT OF THE FEDERAL LAW FOR PREVENTION AND IDENTIFICATION OF OPERATIONS WITH ILLEGAL RESOURCES TO TAXPAYERS WHO DEVELOP VULNERABLE ACTIVITIES, IMPACTO DE LA LEY FEDERAL PARA LA PREVENCIÓN E IDENTIFICACIÓN DE OPERACIONES CON RECURSOS DE PROCEDENCIA ILÍCITA A CONTRIBUYENTES QUE DESARROLLAN ACTIVIDADES VULNERABLES

Estela Martínez Silverio, Karla Liliana Haro Zea and María Esther López Sánchez

Revista Global de Negocios, 2017, vol. 5, issue 1, 1-15

Abstract: This research examines the impact of the Federal Law for the Prevention and Identification of operations with illegal proceeds (LFPIORPI) in Mexico. This law imposes administrative obligations on taxpayers who develop vulnerable activities. It is a joint research. Analytical methods are used whenever the nature of the law of each vulnerability analysis activity is required. The type of study is exploratory, descriptive and explanatory. The design of the instrument was based on article seventeen of the LFPIORPI (2013), which lists fifteen vulnerable activities. In some cases there are subgroups of these activities. A sign of intentional type 20 taxpayers operating in the construction industry in the city of Puebla Mexico was applied through the website “easy survey”. The research instrument allowed the detection of reasons for the incorrect interpretation and enforcement. We find the current bill in the Chamber of Deputies, accurately observed the ongoing review of the LFPIORPI. It does not propose an independent autonomous body to monitor compliance with it.

Keywords: Impact; Federal Law for Prevention and Identification of Operations with Illegal Resources; Money Laundering; Vulnerable Activities; Mexico (search for similar items in EconPapers)
JEL-codes: M48 (search for similar items in EconPapers)
Date: 2017
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