MEXICAN 2014 STRATEGY THAT PROMOTES BUSINESS FORMALITY, EMPLOYMENT GENERATION, FINANCING, GROWTH AND COMPETITIVENESS, REFORMA FISCAL MEXICANA 2014 ESTRATEGIA QUE FOMENTA LA FORMALIDAD EMPRESARIAL, GENERACION DE EMPLEO, FINANCIAMIENTO, CRECIMIENTO Y COMPETITIVIDAD

Leonel Rosiles Lopez, Cruz Elda Macias Teran, Santiago Perez Alcala, Julio Cesar Leon Prieto and Raul González Nunez

Revista Global de Negocios, 2017, vol. 5, issue 3, 13-31

Abstract: This research addresses the issue of Fiscal reform in 2014. We examine an administrative strategy adopted by the Executive federal power to foster business formation, generation of employment, access to financing, growth and business competitiveness. For several decades in Mexico, millions of small business owners have conducted economic activities in an irregular way. The operate without registering to the fiscal register or expressing, revenues, costs, home, workers. They have generally not paid taxes. In response to this situation, the Mexican Government from the year 2014 unveiled a fiscal reform. This reform encourages these merchants to sign up voluntarily to the fiscal register, which gives them a reduction of taxes and administrative facilities. We considered 300 small businesses in Mexicali, Baja California. Research was carried out in laws, decrees, journals and articles by specialists. In addition, we designed and a questionnaire and applied it to merchants. We wished to know if they consider tax reform strategy, which has fostered formality, employment, funding, growth and competitiveness. The information was processed using descriptive statistics, the results allowed to identify effect of the tax reform and make the relevant recommendations

Keywords: Tax Reforms; Administrative Strategy; Formality; Create Employments (search for similar items in EconPapers)
JEL-codes: M14 O23 P11 (search for similar items in EconPapers)
Date: 2017
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