瓜纳华托瓦莱德圣地亚哥市微型企业向RIF过渡的影响

Sandra Ivette GARCÍA-PICHARDO, José Luis BÁRCENAS-PUENTE, Juan SILVA-CONTRERAS, Jorge Luis Moncada-Morales
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引用次数: 0

摘要

作为减少偷税漏税和非正式性的一项措施,财政注册制度(RIF)是随着2014年的税收改革而产生的,该改革在纳税义务和纳税人必须遵守的方式上产生了根本性的变化,这种情况主要影响到微型和小型企业,因此本工作旨在确定瓜纳华托州圣地亚哥谷市微型企业纳入RIF的影响和收益;该研究基于一项定性研究,对自2014年1月1日以来一直在RIF纳税的30名纳税人应用了深度半结构化访谈技术。主要结果表明,税制改革并非完全是负面的,政府减少非正式性的意图得到了满足,但在执行上遇到了挫折,因为小企业主没有足够的财政文化或技术准备来履行自己的义务,此外营业费用的增加对公司来说是一个很强的负担。使他们相对于竞争对手处于不利地位的情况。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Efectos de la transición al RIF de microempresas de la ciudad de Valle de Santiago, Guanajuato
As a measure to reduce tax evasion and informality, the Fiscal Incorporation Regime (RIF) arises with the 2014 tax reform, which generated a radical change in tax obligations and in the way taxpayers must comply, a situation that It mainly affects micro and small businesses, so this work aims to identify the affectations and benefits derived from the incorporation into the RIF of micro-enterprises in the city of Valle de Santiago, Guanajuato; It is based on a qualitative study, applying the in-depth semi-structured interview technique to 30 taxpayers who have been taxing in the RIF since January 1, 2014. The main results indicate that the tax reform is not entirely negative, the intention of the government of reducing informality has been met, however, the execution has setbacks, as small business owners do not have a sufficient fiscal culture or technological preparation to fulfill their obligations on their own, in addition to the fact that the increase in operating expenses represents a strong load for companies, a situation that places them at a disadvantage with respect to their competitors.
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