Published 2021-05-18
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Original article

Tax incentives for individuals and legal entities in Morales and Mexico

DOI: https://doi.org/10.22490/25394088.4698
Isela Carolina Hernández De la Cruz Universidad Juárez Autónoma de Tabasco
Germán Martínez Prats Universidad Juárez Autónoma de Tabasco
Francisca Silva Hernández Universidad Juárez Autónoma de Tabasco
William Baldemar López Rodríguez Universidad Juárez Autónoma de Tabasco

The current tax collection system in Mexico allows certain tax incentives in order to somehow incentivize business sectors, either by reducing the taxable base of their tax or by reducing a proportion of the tax, thus promoting a culture of responsibility. social within companies. The documentary research outlines all those tax provisions to know the tax incentives issued in favor of taxpayers. The Political Constitution of the United Mexican States in its section IV of its article 31 expresses the obligation to contribute to public expenses in a proportional and equitable manner, because the State requires financial resources for its operation. Unfortunately, tax evasion and avoidance presents a problem for tax collection in Mexico, so it is relevant to create a precedent that allows individuals, society or companies to modify that culture so that there is adequate economic development in our country.

keywords: taxpayer, fiscal stimulus, tax, tax policy
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How to Cite
Hernández De la Cruz, I. C. ., Martínez Prats, G. ., Silva Hernández, F. ., & López Rodríguez, W. B. (2021). Tax incentives for individuals and legal entities in Morales and Mexico. Publicaciones E Investigación, 15(1). https://doi.org/10.22490/25394088.4698
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