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Vol. 16 No. 1 (2022)
Published 2022-02-20
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Copyright (c) 2022 Publicaciones e Investigación

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

When the Publicaciones e Investigaciones Journal receives an original study or article from its author(s), whether by email, postal service, or the platforms available for said purpose, know that it may be published in physical or electronic formats in national or international archives, databases, or SIRES. As such, Publications and Research authorizes the reproduction and citation of said material, provided that the description of information is carried out in conformity with bibliographic norms, and mention the corresponding names, authors, article, issue, and pages. Publications and Research, in advance, expresses that the information, concepts, and methods are the responsibility of the author(s). As such, the UNAD does not have any influence whatsoever over that expressed in the manuscript.

Original article

Affectations of the EFOS (false billing of CFDI) in the payment of taxes

DOI: https://doi.org/10.22490/25394088.5633
Giselle Avalos Balcazar Universidad Juárez Autónoma De Tabasco, México
Germán Martínez Prats Universidad Juárez Autónoma De Tabasco, México
Francisca Silva Hernández Universidad Juárez Autónoma De Tabasco
Candelaria Guzmán Fernández Universidad Juárez Autónoma De Tabasco
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the payment of taxes has had a great development over the years making them mandatory to contribute to public spending, with which the government invests in health, education, security, but above all in the well-being of the people. The birth of new technologies and the implementation of electronic invoicing has brought great challenges especially in the tax issue since they have been born method to evade them as are the EFOS which issue invoices to avoid the payment of many taxes. In this present research it will be briefly described how electronic invoicing becoming a great benefit for taxpayers became a problem thanks to the creation of EFOS affect the collection of taxes.

keywords: efos, evasion, electronic invoicing, technology
license

Copyright (c) 2022 Publicaciones e Investigación

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

When the Publicaciones e Investigaciones Journal receives an original study or article from its author(s), whether by email, postal service, or the platforms available for said purpose, know that it may be published in physical or electronic formats in national or international archives, databases, or SIRES. As such, Publications and Research authorizes the reproduction and citation of said material, provided that the description of information is carried out in conformity with bibliographic norms, and mention the corresponding names, authors, article, issue, and pages. Publications and Research, in advance, expresses that the information, concepts, and methods are the responsibility of the author(s). As such, the UNAD does not have any influence whatsoever over that expressed in the manuscript.

How to Cite
Avalos Balcazar, G. ., Martínez Prats, G. ., Silva Hernández, F. ., & Guzmán Fernández, C. . (2022). Affectations of the EFOS (false billing of CFDI) in the payment of taxes. Publicaciones E Investigación, 16(1). https://doi.org/10.22490/25394088.5633
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