SciELO - Scientific Electronic Library Online

 
 número38Capacidades tecnológicas y el impacto del sector externo en la industria manufacturera mexicana índice de autoresíndice de assuntospesquisa de artigos
Home Pagelista alfabética de periódicos  

Serviços Personalizados

Journal

Artigo

Indicadores

Links relacionados

  • Não possue artigos similaresSimilares em SciELO

Compartilhar


Economía: teoría y práctica

versão On-line ISSN 2448-7481versão impressa ISSN 0188-3380

Resumo

RODRIGUEZ NAVA, Abigail  e  RUIZ ALARCON, Carmelina. Contribución efectiva al Impuesto Sobre la Renta en personas morales del régimen general. Econ: teor. práct [online]. 2013, n.38, pp.9-49. ISSN 2448-7481.

This paper analyzes the effective contribution to the income tax by the Mexican companies. This is made from the comparison between net incomes and tax expenses of larger capitalization companies in Mexico, namely the companies listed on the Mexican Stock Market. A methodology for determining the effective rate of tax paid is also proposed, the magnitude of the deductions allowed is quantified, and the potential tax revenues scenarios are projected. Research also suggest the weakness of the Income Tax Law because it includes a wide range of tax benefits and tax deductions, but if these benefits have a positive impact on key macroeconomic variables is not confirmed yet.

Palavras-chave : income taxes; legal persons; Mexican companies; taxable income.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )

 

Creative Commons License Todo o conteúdo deste periódico, exceto onde está identificado, está licenciado sob uma Licença Creative Commons