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Situacion fiscal de la Empresa en Mexico respecto del Impuesto Sobre la Renta

Author

Listed:
  • Analaura Medina Conde

    (Universidad Tecnologica de la Mixteca)

  • Uziel Flores Ilhuicatzi

    (Universidad Tecnologica de la Mixteca)

Abstract

En la presente investigacion se realiza un analisis teorico de: la legitimidad del Estado en el cobro de impuestos; el estudio juridico de los regimenes fiscales del Impuesto Sobre la Renta de la empresa; de las consecuencias economicas y sociales de estos regimenes entre las que se encuentra una seria afectacion a la Micro, Pequena y Medina Empresa; y la corrupcion de la empresa trasnacional. Finalmente se realiza una muestra de tipo probabilistica aleatoria simple a empresarios de la micro y pequena empresa, a fin de conocer el impacto de la politica fiscal. Los resultados muestran un alto porcentaje de utilidades que se deben destinar al pago de contribuciones, de micro empresarios que consideran injusto el numero y cantidad de contribuciones que deben pagar, y de los motivos que consideran como posibles causas de cierre definitivo para las empresas. Entre las razones que destacan se encuentran la competencia y la carga tributaria.

Suggested Citation

  • Analaura Medina Conde & Uziel Flores Ilhuicatzi, 2017. "Situacion fiscal de la Empresa en Mexico respecto del Impuesto Sobre la Renta," Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), vol. 5(1), pages 61-82, May.
    • Handle: RePEc:rge:journl:v:5:y:2017:i:1:p:61-82
    DOI: 10.5281/zenodo.7506778
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    More about this item

    Keywords

    Impuesto sobre la renta; Microempresa; Pequena empresa; Mediana empresa; MIPYME; Fiscalidad;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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