Análisis e impacto de la nueva ley del impuesto sobre la renta en materia de previsión social en la industria automotriz en el estado de Puebla

"This research aimed to understand the economic effects for the employer to the quality of life for the worker as a result of the new tax reform applicable to the provision of social welfare benefits, based on the comparative analysis of these legal precepts before and after that reform. In ord...

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Detalles Bibliográficos
Autores: Vázquez Espinosa, Gabriela, González Bortolini, María Margarita, Ramsés Macip, Antonio
Tipo de recurso: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2014
País:México
Institución:Benemérita Universidad Autónoma de Puebla
Repositorio:Repositorio Institucional de Acceso Abierto RIAA-BUAP
Idioma:español
OAI Identifier:oai:repositorioinstitucional.buap.mx:20.500.12371/5323
Acceso en línea:https://hdl.handle.net/20.500.12371/5323
Access Level:acceso abierto
Palabra clave:CIENCIAS SOCIALES
Seguridad social
Automoviles--Industria y comercio--Puebla
Impuesto sobre la renta--Puebla
Administración tributaria--México--Puebla
Impuestos--Leyes y legislación--México--Puebla
Descripción
Sumario:"This research aimed to understand the economic effects for the employer to the quality of life for the worker as a result of the new tax reform applicable to the provision of social welfare benefits, based on the comparative analysis of these legal precepts before and after that reform. In order to fulfill the objective of this research, a complete analysis of social welfare benefits was made: from its origins with the concept of social security, through its development over time and until its importance nowadays. Moreover, legal and tax notions applicable to this concepts of social welfare were explained and the points of view of some experts in the field were discussed. Finally, an inquiry was used to measure the level of perception from the employees and employers, who consider that the impact in their economical scope will be completely negative."