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espanolEl analizar la nueva imposicion fiscal y los efectos de un regimen que entro en vigor en Mexico a partir del 01 de enero de 2014, aplicado a las empresas, contrae un compromiso; colocar en el escenario las repercusiones de esta en las micros, pequenas y medianas empresas (mipymes). Se pretende visualizar el acontecimiento de un proyecto politico de incorporacion de contribuyentes a la formalidad. El objetivo es analizar los mecanismos de inclusion y proteccion social que garanticen a los mexicanos un nivel de vida digno. El metodo de investigacion mixto permitio conocer el sentir de los empresarios en cuanto a las nuevas disposiciones fiscales. El resultado de la investigacion tieneun alto impacto en la cultura empresarial y fiscal. EnglishAnalyzing the new tax rate and the effects of a regime that came into force in Mexico from January 1, 2014, applied to companies makes a commitment; put on stage the impact of this on micro,small and medium enterprises (mipymes). It is intended to display the event of a political project to incorporate taxpayers to formality. The objective is to analyze the mechanisms of inclusion and social protection guaranteeing Mexicans a decent standard of living.allowed to know the feel of employers about the new tax provisions. The result of research has a high impact on business and tax culture. portuguesAnalisando-se a nova taxa de imposto e os efeitos de um regime que entrou em vigor no Mexico a partir de 01 de janeiro de 2014, aplicado a empresa, contrai um compromisso; colocar no cenarioas repercussoes de esta, nas micro, pequenas e medias empresas (mipymes). Pretende-se visualizar o acontecimento de um projeto politico de incorporacao de contribuintes para a formalidade. Oobjetivo e analisar os mecanismos de inclusao e protecao social que garanta aos mexicanos um padrao de vida digna. O metodo de investigacao misto permitiu conhecer o sentir dos empresariossobre as novas disposicoes fiscais. O resultado da pesquisa tem um grande impacto na cultura empresarial e fiscal.

Las mipymes mexicanas y el régimen de incorporación fiscal: un análisis de la reforma fiscal 2014