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Effects Of The Acquisition Of Vouchers In Mexico Efectos Por La Adquisicion De Comprobantes Inexistentes O Apocrifos En Mexico

Author

Listed:
  • Rosa Hilda Hernandez Sandoval
  • Sandra Patricia de la Garza Cienfuegos
  • Juan Francisco Armendariz Martinez
  • Rosa Margarita Torres Hernandez

Abstract

In this study, we analyze the use of non-existent or apocryphal receipts or proof of payment to reduce taxable income in Mexico. Even though tax-payers are aware of the legal implication of using nonexistent or apocryphal receipts or proof of payment, the use of this type of document has increased in recent years. We argue the increase is due to a willingness of certain consultants to provide this questionable proof of payment. We conducted a survey of 65 individuals (33 accountants and 32 tax payers) in Monclova, Coahuila, México in 2016. The survey explores tax-payer understanding of article 69-B of the Mexican Federal Tax Code and the existence and proliferation of non-existent or apocryphal receipts. We conclude that tax-payers don’t fully understand the implication of tax evasion

Suggested Citation

  • Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Juan Francisco Armendariz Martinez & Rosa Margarita Torres Hernandez, 2018. "Effects Of The Acquisition Of Vouchers In Mexico Efectos Por La Adquisicion De Comprobantes Inexistentes O Apocrifos En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(4), pages 1-10.
    • Handle: RePEc:ibf:rgnego:v:6:y:2018:i:4:p:1-10
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    More about this item

    Keywords

    False Vouchers; Crime; Fraud; Ruled;
    All these keywords.

    JEL classification:

    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior
    • K39 - Law and Economics - - Other Substantive Areas of Law - - - Other

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