Open AccessEffects of the transition to the RIF of microenterprises in the city of Valle de Santiago, Guanajuato
Author(s) -
Sandra Ivette García-Pichardo,
José Luis Bárcenas-Puente,
Juan Silva-Contreras,
Jorge Luis Moncada-Morales
Publication year - 2019
Publication title -
journal law and economy
Language(s) - English
Resource type - Journals
ISSN - 2524-2113
DOI - 10.35429/jle.2019.5.3.31.40
Subject(s) - tax evasion , competitor analysis , disadvantage , government (linguistics) , business , work (physics) , tax reform , public economics , economics , economy , political science , marketing , engineering , mechanical engineering , linguistics , philosophy , law
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 mainly affects micro and small enterprises, 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. The research 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 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.