SIMPLIFIED SHARE COMPANY AN OPTION FOR ENTREPRENEURS AND METHOD TO DECREASE OF INFORMALITY SOCIEDAD POR ACCIONES SIMPLIFICADA OPCION PARA EMPRENDEDORES Y DISMINUCION DE LA INFORMALIDAD

Adriana Guadalupe Chavez Macias, Karen Yaneth Rivera Flores, Maricela Carolina Pena Cardenas, Cristina del Pilar Lopez Saldana and Azlhey Valadez Valdes

Revista Global de Negocios, 2018, vol. 6, issue 7, 27-35

Abstract: One of the challenges in Mexico is the decrease of informality in economic activities, particularly in the micro, small and medium-sized enterprises sector. This sector represents a large part of tax evasion that exists in the country. A strategy to encourage the creation of companies under a formal scheme that has a direct impact on collection, is the incorporation of a new corporate form with low costs of incorporation and simplification of legal procedures. The Simplified Shares Company is aimed at entrepreneurs and individuals. The new taxation scheme aimed at the retail business sector is also applicable. The objective of this research is to identify the convenience of the Simplified Shares Company by comparing it with another legal and fiscal schemes in force. This type of company represents a serious incentive to be formally incorporated

Keywords: MSMEs; Simplified Society; Informality (search for similar items in EconPapers)
JEL-codes: K22 L26 O17 (search for similar items in EconPapers)
Date: 2018
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