Open AccessAnalysis of the changes with respect to the authorized donees in the Fiscal Code of the Federation of 2020, legal and accounting aspects
Author(s) -
Salvador Francisco Ruiz-Medrano,
Karina Galván-Zavala
Publication year - 2021
Publication title -
revista de administración y finanzas
Language(s) - English
Resource type - Journals
ISSN - 2410-342X
DOI - 10.35429/jaf.2021.22.8.9.15
Subject(s) - decree , accounting , code (set theory) , latin americans , gross domestic product , value (mathematics) , income tax , work (physics) , tax law , gross income , business , russian federation , fiscal year , tax reform , economics , political science , law , public economics , economic policy , state income tax , macroeconomics , engineering , mechanical engineering , set (abstract data type) , machine learning , computer science , programming language
Mexico is the fifth country that collects the least in Latin America as a proportion of gross domestic product (GDP) and also the one with the lowest income from the value added tax, has highlighted the Organization for Economic Cooperation and Development (OECD) in the year 2020, (OCDE, 2020) derived from this, the Federal Executive proposed a series of reforms that allow increasing collection, among which the most notable is the Decree that reforms, adds and repeals various provisions of the Tax Law on the Income, the Law of Value Added Tax and the Fiscal Code of the Federation which has a direct effect on the so-called Authorized Grantees, this based on the fact that cases have been detected in which the income of the Authorized Grantees is not found. related to the activity authorized by the Law and carry out simulated operations. The objective of this work is to analyze the effects that this reform will have and try to foresee its immediate success.