HOW TO PREVENT A NEGATIVE IMPACT FROM SINGLE RATE BUSINESS TAX OR CORPORATE FLAT RATE TAX ON MEXICO MAQUILADORAS,¿COMO LOGRAR QUE EL IMPUESTO EMPRESARIAL A TASA UNICA NO IMPACTE NEGATIVAMENTE LAS FINANZAS DE LAS MAQUILADORAS EN MEXICO?

Jessica Lizbeth Cisneros Martinez, Cruz Elda Macias Teran, Leonel Rosiles Lopez and Sosima Carrillo

Revista Internacional Administracion & Finanzas, 2012, vol. 5, issue 2, 15-28

Abstract: In this study, we identify the financial impact caused by the Single Rate Business Tax, also known as Corporate Flat Rate Tax on Mexican Maquiladoras. Specifics of the Corporate Flat Rate Tax including computations, taxable base, and tax credits are presented. Next, a comparison between this tax and the Income Tax is provided. Finally, we analyze the impact of the Corporate Flat Rate Tax on a maquiladora or manufacturing company in Mexico. The results show no impact on liquidity due to this new tax.

Keywords: Tax Law; Law and Economics; Corporate Flat Tax; Single Rate Business Tax; Trade (search for similar items in EconPapers)
JEL-codes: F43 H25 H27 H32 K34 (search for similar items in EconPapers)
Date: 2012
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