Cómo afecta los nuevos impuestos en la economía de la sociedad.

• Autores: Juan Silva, Claudia Moreno, Miguel Oseguera
• Localización: Ciencias Administrativas y Sociales Handbook T-V: Congreso Interdisciplinario de Cuerpos Académicos / coord. por García Nélida Carmona, Guadalupe Santamaría Ramírez Yuridia, Leticia Almanza Serrano, 2014, ISBN 978-607-8324-05-7, págs. 353-362
• Idioma: español
• Enlaces
  • Texto Completo Libro (pdf)
• Resumen

  • The analysis of the changes included in the Fiscal Reform 2014 shows, claims to have increased tax revenues, generating controversy among taxpayers. A new way to tax for creating the Mexican tax regime Incorporation (RIF) starts. Another point of this reform that somehow affects taxpayers is the entry into force of levies on various products and services, focuses on consumer products that contain nutrients considered junk foods. Another controversy that arises is for the owners of dogs and cats as they also resent the tax burden to the Value Added Tax from 16% to pet foods. On the other hand, states in Mexico that are located in border area will be forced to pay the tax from 11 to 16 percent, which is approved in all Mexican territory issues affecting directly and indirectly taxpayers with small business. The objective is to analyze the problems that the implementation of Incorporation tax regime which taxed generated in Small Taxpayers Regime, by detecting any questions and needs that they have, in order to implement actions advisory management and control their accounts so they can contribute their tax obligations without difficulty. The method used for descriptive research is inductive type whereby the information that helped in the analysis and understanding of the issues that generated the tax reform was obtained. For this survey 25 questionnaires representing a sample of accounting legal consortium which gave us enough information that was used to determine the degree of dissatisfaction with taxpayers and thus identify needs to have among those taxpayers who are they applied a more training and advice on the RIF.