Impacto de la evasión fiscal a través de las empresas que deducen operaciones simuladas en México

Marcela  Hernández Martínez; Germán  Martínez Prats; Francisca   Silva Hernández

doi:10.22490/25394088.5644

Vol. 16 No. 1 (2022)

Published

2022-02-20

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Hernández Martínez, M. ., Martínez Prats, G. ., & Silva Hernández, F. . (2022). Impact of tax evasion through companies that deduct simulated operations in Mexico. Publicaciones E Investigación, 16(1). https://doi.org/10.22490/25394088.5644

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Impact of tax evasion through companies that deduct simulated operations in Mexico

DOI: https://doi.org/10.22490/25394088.5644

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Artículo original

Marcela Hernández Martínez Universidad Juaréz Autónoma de Tabasco, México

Germán Martínez Prats Universidad Juaréz Autónoma de Tabasco, México

Francisca Silva Hernández Universidad Juaréz Autónoma de Tabasco, México

Tax evasion has been a very delicate issue that has existed in recent years because it involves not paying the taxes to which either the person or the company is obliged, so contributions have been affected by presenting monetary losses for this type of crime. One of the most used methods in recent years because of the creation of electronic invoicing has been the purchase of invoices where a non-existent operation is simulated to increase the expenses of the company which causes a reduction in the payment of their taxes. This article will describe how these companies affect contributions, but above all how tax evasion has been able to continue to be carried out with the different security schemes that the tax authority has implemented to avoid them.

contributions, companies, evasion, taxes

Codigo fiscal de la federación

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López Macías, K. C., Valle Escobedo, R. M., Valle Escobedo, H. D., & Torres Flores, R. (2020). Guía para evitar ser considerados como Empresas Facturadoras de Operaciones Simuladas (EFOS) y Empresas que Deducen Operaciones Simuladas (EDOS). EDUCATECONCIENCIA, 22(23), 5–24. Recuperado a partir de http://tecnocientifica.com.mx/educateconciencia/index.php/revistaeducate/article/view/49

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Domínguez Díaz, M. N. (2019). Empresas que factura operaciones simuladas y empresas que deducen operaciones simuladas y sus repercusiones ante terceros. (tesis para obtener el título de maestra en fiscal, universidad michoacana de san nicolás de hidalgo). Disponible en: http://bibliotecavirtual.dgb.umich.mx:8083/xmlui/handle/DGB_UMICH/6169

López Macías, K. C., Valle Escobedo, R. M., Valle Escobedo, H. D., & Torres Flores, R. (2020). Guía para evitar ser considerados como Empresas Facturadoras de Operaciones Simuladas (EFOS) y Empresas que Deducen Operaciones Simuladas (EDOS). EDUCATECONCIENCIA, 22(23), 5–24. Disponible en: http://tecnocientifica.com.mx/educateconciencia/index.php/revistaeducate/article/view/49

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Impact of tax evasion through companies that deduct simulated operations in Mexico

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