TRIPTYCH, IDEAS TO ACQUIRE SPECIFIC KNOWLEDGE OF EXEMPT AND LIMITED INCOME IN MEXICO TRIPTICO, IDEAS PARA ADQUIRIR CONOCIMIENTO ESPECIFICO DE INGRESOS EXENTOS Y LIMITANTES EN MEXICO

Rosa Hilda Hernandez Sandoval, Laura Leticia Gaona Tamez, Gabriel Aguilera Mancilla and Williams Jesus Cortez Carrillo

Revista Internacional Administracion & Finanzas, 2022, vol. 15, issue 1, 51-60

Abstract: The objective of this research is to identify the effects triptychs or brochures in the university students’ ability to develop ideas and to reach a conclusion. The analysis was developed in the year 2022, in the city of Monclova, Coahuila, Mexico. The problem arises when a student is assigned a law article to read/interpret, but the students cannot identify the central idea that the legislator wants to convey. The triptychs are considered small tax investigations that persuade a specific topic and can be the beginning of an important investigation. A brochure can be structured with a practical case, methodological requirements, procedures, arguments and illustrations that catches the student's attention. They can be great as a strategy for acquiring and developing knowledge. A question arises what income is considered exempt for natural persons? They are found in article 93 of the income tax law, for which four cases are presented in triptychs. In Mexico, the laws are complex and change daily, it is of interest to learn to understand learning techniques such as reading: reading makes the imagination fly and makes you think. University students are interested in learning to investigate law, but they don't know how to do it. This research uses a triptych to convey the idea of a specific topic and get to the point and obtain the benefit of teaching and learning

Keywords: Triptych; Brochure; Taxes; Exempt (search for similar items in EconPapers)
JEL-codes: K19 K34 K49 (search for similar items in EconPapers)
Date: 2022
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