EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME

Income tax plays an important role within the Mexican tax system, as it is the tax that collects the most in Mexico’s tax revenues. However, this tax has also been used as an instrument to boost certain economic sectors of the country. In this way, the present study analyzes the Simplified Regime of...

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Detalles Bibliográficos
Autor: Ojeda Pérez, Fabián
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2023
País:México
Institución:UNIVERSIDAD DE SONORA
Repositorio:Biolex
Idioma:español
OAI Identifier:oai:oai.biolex.unison.mx:article/311
Acceso en línea:https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311
Access Level:acceso abierto
Palabra clave:régimen simplificado de confianza, extrafiscalidad, cumplimiento de las obligaciones fiscales
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spelling EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIMELA EXTRAFISCALIDAD DEL NUEVO RÉGIMEN SIMPLIFICADO DE CONFIANZAOjeda Pérez, Fabián régimen simplificado de confianza, extrafiscalidad, cumplimiento de las obligaciones fiscalesIncome tax plays an important role within the Mexican tax system, as it is the tax that collects the most in Mexico’s tax revenues. However, this tax has also been used as an instrument to boost certain economic sectors of the country. In this way, the present study analyzes the Simplified Regime of Trust of natural persons in the light of the extrataxation of taxes, in order to explore the characteristics of their tax treatment and explain why it is an extra-fiscal regime. It is a documentary research of a legal nature, which reviews the legal source of the scheme and the main literature on extrataxation. Among the main results, the Simplified Confidence Regime is described as extra-fiscal since it is aimed at encouraging individuals to comply with their tax obligations. Keywords: simplified confidence regime, extrataxation, compliance with tax obligations.  El impuesto sobre la renta desempeña un papel importante dentro del sistema tributario mexicano, ya que es el tributo con mayor recaudación. No obstante, dicho tributo también ha sido empleado como instrumento para el impulso de ciertos sectores económicos del país. En el presente estudio se analiza el RESICO de personas físicas a la luz de la extrafiscalidad de los tributos, a fin de explorar las características de su tratamiento fiscal y exponer porqué es un régimen extrafiscal. Es una investigación de tipo documental de carácter jurídico, en la cual se revisa la fuente jurídica de dicho régimen y la principal literatura sobre la extrafiscalidad. Se concluye que el RESICO es un régimen extrafiscal, ya que se orienta a incentivar a las personas físicas a cumplir con sus obligaciones fiscales  UNIVERSIDAD DE SONORA2023-06-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/xmlhttps://biolex.unison.mx/index.php/biolex_unison_mx/article/view/31110.36796/biolex.v15i26.311BIOLEX; Vol. 15 No. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho; 1-26BIOLEX REVISTA JURIDICA DEL DEPARTAMENTO DE DERECHO; Vol. 15 Núm. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho; 1-262007-55452007-5634reponame:Biolexinstname:UNIVERSIDAD DE SONORAinstacron:UNISONspahttps://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311/311https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311/330https://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessoai:oai.biolex.unison.mx:article/3112024-08-19T19:10:20Z
dc.title.none.fl_str_mv EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME
LA EXTRAFISCALIDAD DEL NUEVO RÉGIMEN SIMPLIFICADO DE CONFIANZA
title EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME
spellingShingle EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME
Ojeda Pérez, Fabián
régimen simplificado de confianza, extrafiscalidad, cumplimiento de las obligaciones fiscales
title_short EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME
title_full EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME
title_fullStr EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME
title_full_unstemmed EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME
title_sort EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME
dc.creator.none.fl_str_mv Ojeda Pérez, Fabián
author Ojeda Pérez, Fabián
author_facet Ojeda Pérez, Fabián
author_role author
dc.subject.none.fl_str_mv régimen simplificado de confianza, extrafiscalidad, cumplimiento de las obligaciones fiscales
topic régimen simplificado de confianza, extrafiscalidad, cumplimiento de las obligaciones fiscales
description Income tax plays an important role within the Mexican tax system, as it is the tax that collects the most in Mexico’s tax revenues. However, this tax has also been used as an instrument to boost certain economic sectors of the country. In this way, the present study analyzes the Simplified Regime of Trust of natural persons in the light of the extrataxation of taxes, in order to explore the characteristics of their tax treatment and explain why it is an extra-fiscal regime. It is a documentary research of a legal nature, which reviews the legal source of the scheme and the main literature on extrataxation. Among the main results, the Simplified Confidence Regime is described as extra-fiscal since it is aimed at encouraging individuals to comply with their tax obligations. Keywords: simplified confidence regime, extrataxation, compliance with tax obligations.  
publishDate 2023
dc.date.none.fl_str_mv 2023-06-06
dc.type.none.fl_str_mv info:eu-repo/semantics/article
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format article
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dc.identifier.none.fl_str_mv https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311
10.36796/biolex.v15i26.311
url https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311
identifier_str_mv 10.36796/biolex.v15i26.311
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311/311
https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311/330
dc.rights.none.fl_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
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dc.publisher.none.fl_str_mv UNIVERSIDAD DE SONORA
publisher.none.fl_str_mv UNIVERSIDAD DE SONORA
dc.source.none.fl_str_mv BIOLEX; Vol. 15 No. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho; 1-26
BIOLEX REVISTA JURIDICA DEL DEPARTAMENTO DE DERECHO; Vol. 15 Núm. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho; 1-26
2007-5545
2007-5634
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instacron:UNISON
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institution UNISON
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