Accounting and fiscal impact of the micro and small companies of Huejutla of Reyes Hidalgo

The topic "Accounting and Fiscal Impact of Micro and Small Companies of Huejutla of Reyes, Hgo, was applied for its study to the food sales sector, the objective of this research is to understand the behavior of SMEs when using an accounting and fiscal regulation, for this research the mixed method was applied, for the qualitative part it was necessary to have a closer approach with the owners. and for the quantitative part, 314 surveys were applied with the support of 33 students. INEGI 2015 mentions that there are 394 food sales businesses, among the most outstanding data we find that of the 314 companies, 300 are micro-companies, that 74% of the people have not formalized their business, in relation to the IMSS 92% do not has its company registered and 8% registered is equivalent to 69 workers, 75% express that they do not know that the deposits reflected in the financial system cause taxes, 85% do not invoice the general public. In general, the results show a profile of resistance to compliance with the provisions of art. 31 Section IV, of the Political Constitution of the United Mexican States.