Tax implications of the informal sector in San Martin Texmelucan, Puebla

  • Esmeralda Aguilar Pérez Instituto Tecnológico Superior de San Martín Texmelucan

Abstract

The present article gives the results of the studio done in San Martin Texmelucan, Puebla to determine the impact in the fiscal takings of the informal economy. Taking into count the numbers of INEGI 2010 in the official report in the Finances Secretary with respect to the based of enroll contribuyents in the regimen of small contribuyents and intermediate of the physical people with managerial activities. In the realization of the study it was apply a quiz to 377 mobile commertians in the center of the city, to determine the approximation incomes that generate its activities and calculate the taxes that should have deliver to the fiscal authorities, if this economic sector would be inside of the theoretical legal framework that the current tributary corresponds.

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References

Barceló, José G. Aguilar; Angulo, Natanael Ramírez; Campos, Carlos Hernández. (2011). LA ENTRADA AL MERCADO DE LAS MICROEMPRESAS INFORMALES EN MÉXICO Y LA RELACIÓN CON SU EXPECTATIVA DE VIDA. Revista Internacional Administración & Finanzas (RIAF), 4 (4), 1-14.

Grajeda, Erika D. & Ward, Peter M. (2011). INHERITANCE AND SUCCESSION IN INFORMAL SETTLEMENTS OF LATIN AMERICAN CITIES: A Mexican Case Study. Latin American Research Review, 47, 139-162.

Mendoza Shaw Fidel Antonio,, Lopez, Cuevas, Rosa Isela., Robles Encinas, Jose Ezequiel. (2011). PROPUESTA DE REFORMA FISCAL INTEGRAL EN MÉXICO. Global Conferenceon Business &financeproceedings. 7 (1), 802-804.

Teja Gutiérrez, Rebeca; López Lira, Nidia. (2011). COMERCIO INFORMAL: UN ESTUDIO EN EL MUNICIPIO DE TEXCOCO, EDO. DE MÉXICO. Revista Internacional Administración & Finanzas (RIAF), 6 (4), 51-72.

Published
2015-01-18
How to Cite
Aguilar Pérez, E. (2015). Tax implications of the informal sector in San Martin Texmelucan, Puebla. RIDE Revista Iberoamericana Para La Investigación Y El Desarrollo Educativo, 2(4), 20 - 33. Retrieved from http://ride.org.mx/index.php/RIDE/article/view/45
Section
Economic-Administrative