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Vol. 16 No. 1 (2022)
Published 2022-02-20
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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

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

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

keywords: contributions, companies, evasion, taxes
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
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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