Tax noncompliance in large companies

This investigation refers to the tax non-compliance that exists in Mexico given that it is a situation that commonly occurs before the Tax Authorities, since this is due to the non-payment of tax and that the companies do not present through their declarations, since they do not inform their entire income. The affectation is documented in the Public Treasury, causing that there are not enough resources to satisfy the needs of society.

The objective of this research is to deepen the causes why companies come to evade certain obligations that they have with the State, as well as the consequences that this entails and to compare the rates of tax collection in the last 5 years, analyzing the impact that has caused the COVID-19 pandemic.

The methodology is documentary, taking into account the recovery of information with a qualitative approach, since it is the one that is oriented to the production of descriptive data, selecting different types of search sources through the reading of documents such as; books, magazines, etc

The findings of this investigation indicate that through the low collection in recent years they affect society and as a consequence they do not meet the needs that they require. That is why it is important to make citizens aware from a young age about a tax culture in which they must have certain obligations when they reach the age of majority.