EFFECTS OF THE ACQUISITION OF VOUCHERS IN MEXICO EFECTOS POR LA ADQUISICION DE COMPROBANTES INEXISTENTES O APOCRIFOS EN MEXICO

Rosa Hilda Hernandez Sandoval, Sandra Patricia de la Garza Cienfuegos, Juan Francisco Armendariz Martinez and Rosa Margarita Torres Hernandez

Revista Global de Negocios, 2018, vol. 6, issue 4, 1-10

Abstract: In this study, we analyze the use of non-existent or apocryphal receipts or proof of payment to reduce taxable income in Mexico. Even though tax-payers are aware of the legal implication of using nonexistent or apocryphal receipts or proof of payment, the use of this type of document has increased in recent years. We argue the increase is due to a willingness of certain consultants to provide this questionable proof of payment. We conducted a survey of 65 individuals (33 accountants and 32 tax payers) in Monclova, Coahuila, México in 2016. The survey explores tax-payer understanding of article 69-B of the Mexican Federal Tax Code and the existence and proliferation of non-existent or apocryphal receipts. We conclude that tax-payers don’t fully understand the implication of tax evasion

Keywords: False Vouchers; Crime; Fraud; Ruled (search for similar items in EconPapers)
JEL-codes: K39 K4 K42 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v6n4-2018/RGN-V6N4-2018-1.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:6:y:2018:i:4:p:1-10

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 ).