TAX REGIME INCORPORATION AND ITS INCIDENCE ON THE INCOME TAX IN MEXICO, EL REGIMEN DE INCORPORACION FISCAL Y SU INCIDENCIA EN EL IMPUESTO SOBRE LA RENTA EN MEXICO

Jose Manuel Osorio Atondo, Luis Huesca and Jesus Maria Martin Teran Gastelum

Revista Global de Negocios, 2017, vol. 5, issue 2, 1-16

Abstract: This paper provides a tributary legal analysis for the establishment of a tax regime and its impact on income tax in Mexico. The application of this taxation scheme began with the entry of the 2014 tax reform. This reform gave taxpayers the opportunity of 100% exemption from the tax during the first fiscal year. It gradually decreased to 10% per year over next 9 years. Some states, that in view of the positive results in the creation of the regime, strengthen the determination and payment of taxes and improved business growth and productivity. This was considered by the Mexican State as continuity of the stimulus during the year 2015. It was expanded to 11 rather than 10 years as planned. Despite the exemption of 100% of the tax for 2014 and the end of the first half of 2015, it has not shown significant impairment of long-lived and most important duty of the Mexican tax system

Keywords: Income Tax; Fiscal Regime; Incorporation Fiscal Regime; Incidence; Taxpayers (search for similar items in EconPapers)
JEL-codes: C14 D31 D63 H22 (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v5n2-2017/RGN-V5N2-2017-1.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibf:rgnego:v:5:y:2017:i:2:p:1-16

Access Statistics for this article

Revista Global de Negocios is currently edited by Terrance Jalbert

More articles in Revista Global de Negocios from The Institute for Business and Finance Research
Bibliographic data for series maintained by Mercedes Jalbert ( this e-mail address is bad, please contact ).