Opinion on financial statements for tax purposes: legal nature, evolution and inconsistencies

Yáñez Rodríguez Raúl Jorge () and Ávila Mazzocco Héctor Enrique ()
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Yáñez Rodríguez Raúl Jorge: Universidad Panamericana
Ávila Mazzocco Héctor Enrique: Instituto de Especialización para Ejecutivos de México

Contaduría y Administración, 2015, vol. 60, issue 2, 402-422

Abstract: The opinion of financial statements for tax purposes becomes mandatory for certain taxpayers in Mexico since the early nineties; from 2014 is set as an option, recognizing that involves a cost to the governed subjects. This paper analyzes the figure of the opinion for tax purposes as part of the power of inspection, in addition to the legal and pragmatic change scope of compulsory optional nature; certain circumstances under which it was created the Tax Administration are opposed to indirect control mechanism constitutes the opinion for tax purposes is also addressed; in addition, the incidence of this opinion on the figure of the independent accountant is studied within the business this regulatory environment, whereas information technology equip the major elements of control for the authority. All this calls into question the practical viability of the tax opinion in Mexican tax framework, which is no stranger to international organizations provide recommendations based on successful experiences tax.

Keywords: Dictamen de estados financieros; Código Fiscal de la Federación; Facultades de comprobación; Presunción de veracidad; Contador público registrado (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:60:y:2016:i:2:p:402-422

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