The Mexican tax reform applicable from 2014 and its economic impact

Authors

Keywords:

electronic taxation, tax administration, economic theories, tax convenience, electronic connection, tax reform, economic impact

Abstract

Globalization and technological progress have generated the need to include technological tools in the Tax Administration, proof of this is the tax reform approved in October 2013. Electronic taxation is mandatory, from the issuance of the tax receipt, tax mailbox, the stamped payroll and electronic accounting for legal entities begins to work. All these changes are analyzed taking into account economic theories and it is identified that they represent an economic impact on small and medium taxpayers, as they are forced to acquire a technological resource, which in many cases cannot be covered with current income. In addition to this, the impact of the COVID-19 pandemic has boosted the use of technology.

Author Biography

Luz María Farías Ruelas, University of Guadalajara, Mexico

Degree in Public Accounting, Master in Finance and PhD in Fiscal Studies with Orientation
in Management and Intermediation, from the University of Guadalajara; Law degree from the
Universidad del Valle de México and Master Business Administration from the University of
Phoenix. She has been a Professor of Bachelor's and Master's degrees, currently working as
General Operations Coordinator at the Public Library of the State of Jalisco "Juan José
Arreola"; She served as Administrator and Coordinator of the Urban Development Attorney's
Office, in the Government of the State of Jalisco. He has directed theses at the
undergraduate level, participated in international conferences, in countries such as
Spain, Peru, Costa Rica, Panama and Cuba.

References

Ampudia, N. (2013) Política Fiscal en Teoría. Universidad de Guadalajara, Centro Universitario de Ciencias Económico Administrativas, Doctorado en Estudios Fiscales, Curso de Política Fiscal ciclo escolar 2013 B.

Código Fiscal Federal México (2014) Multi Agenda Fiscal. Editorial ISEF.

Vigente Domínguez, S. (2007) Teoría económica. Editorial Porrua. México

García, E. y otros (2010) Historia del pensamiento económico en México y su impacto en CEMEX. Instituto Politécnico Nacional, Escuela Superior de Comercio y Administración, Unidad Santo Tomás, Semanario la Globalización de los Mercados y el Comercio Internacional. México

México (2013) Decreto Misceláneo Definitivo 2014, 8 septiembre 2013, publicado en http://reformahacendaria.gob.mx/

(2013) Proyecto Reformas ISR 2014, 8 septiembre 2013, publicado en http://reformahacendaria.gob.mx/

(2013) Reforma SSU 2014, 8 septiembre 2013, publicado en http://reformahacendaria.gob.mx/

Hounie, A. (2012) El desarrollo desde dentro. Fundamentos Kaleckianos de una estrategia de crecimiento impulsado por el empleo. Recuperado de http://www.ccee.edu.uy/ensenian/catcrecydes/materiales_archivos/2012-09- 05_KaleckiFundamentos-SEP-ANPEC.pdf

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Published

08-03-2023

How to Cite

Farías Ruelas, L. M. (2023). The Mexican tax reform applicable from 2014 and its economic impact. Cuban Magazine of Finance and Prices, 7(1), 68–76. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/08_V7N12023_LMFR

Issue

Vol. 7 No. 1 (2023): enero - marzo

Section

Research articles

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