The simplified trust regime in the Mexican income tax law and its fight against informality
The paper aims to analyze the regulation introduction of the so-called Simplified Confidence Tax Regime, which replaces the Tax Incorporation Regime (RIF) in the Income Tax Act and in force form 2022. In this regard, a critical review of the tax law is made from the dogmatic nature of tax law, espec...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | México |
| Institución: | UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO |
| Repositorio: | Boletín Mexicano de Derecho Comparado |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/18095 |
| Acceso en línea: | https://revistas.juridicas.unam.mx/index.php/derecho-comparado/article/view/18095 |
| Access Level: | acceso abierto |
| Palabra clave: | Confidence tax regime; taxes; informal economy; extrafiscal proposes; option economy; Mexico Régimen de confianza; impuestos; economía informal, fines extrafiscales; economía de opción; México |
| Sumario: | The paper aims to analyze the regulation introduction of the so-called Simplified Confidence Tax Regime, which replaces the Tax Incorporation Regime (RIF) in the Income Tax Act and in force form 2022. In this regard, a critical review of the tax law is made from the dogmatic nature of tax law, especially from their fundamental aspects; analyzing if it’s pursuits extrafiscal proposes or it it’s an option economy regimen. |
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