LA EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME
Income tax plays an important role within the Mexican tax system, as it is the tax that collects the most in Mexico’s tax revenues. However, this tax has also been used as an instrument to boost certain economic sectors of the country. In this way, the present study analyzes the Simplified Regime of...
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UNIVERSIDAD DE SONORA
2023
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oai:https:--biolex.unison.mx-:article-3112023-06-06T08:16:20Z LA EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME LA EXTRAFISCALIDAD DEL NUEVO RÉGIMEN SIMPLIFICADO DE CONFIANZA Ojeda Pérez, Fabián Palabras clave: régimen simplificado de confianza, extrafiscalidad, cumplimiento de las obligaciones fiscales. Keywords: simplified confidence regime, extra taxation, compliance with tax obligations. Income tax plays an important role within the Mexican tax system, as it is the tax that collects the most in Mexico’s tax revenues. However, this tax has also been used as an instrument to boost certain economic sectors of the country. In this way, the present study analyzes the Simplified Regime of Trust of natural persons in the light of the extrataxation of taxes, in order to explore the characteristics of their tax treatment and explain why it is an extra-fiscal regime. It is a documentary research of a legal nature, which reviews the legal source of the scheme and the main literature on extrataxation. Among the main results, the Simplified Confidence Regime is described as extra-fiscal since it is aimed at encouraging individuals to comply with their tax obligations. Keywords: simplified confidence regime, extrataxation, compliance with tax obligations. El impuesto sobre la renta desempeña un papel importante dentro del sistema tributario mexicano, ya que es el tributo que mayor recauda en los ingresos tributarios de México. No obstante, dicho tributo también ha sido empleado como instrumento para el impulso de ciertos sectores económicos del país. De esta forma, en el presente estudio se analiza el Régimen Simplificado de Confianza de personas físicas a la luz de la extrafiscalidad de los tributos, a fin de explorar las características de su tratamiento fiscal y exponer porqué es un régimen extra fiscal. Es una investigación de tipo documental de carácter jurídico, en la cual se revisa la fuente jurídica de dicho régimen y la principal literatura sobre la extrafiscalidad. Dentro de los principales resultados, se describe al Régimen Simplificado de Confianza como extrafiscal ya que se orienta a incentivar a las personas físicas a cumplir con sus obligaciones fiscales. UNIVERSIDAD DE SONORA 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/xml https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311 BIOLEX; Vol. 15 No. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho; 1-26 BIOLEX REVISTA JURIDICA DEL DEPARTAMENTO DE DERECHO; Vol. 15 Núm. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho; 1-26 2007-5545 2007-5634 spa https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311/301 https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311/331 https://creativecommons.org/licenses/by-nc-nd/4.0 |
| institution |
Biolex |
| collection |
OJS |
| language |
spa |
| format |
Online |
| author |
Ojeda Pérez, Fabián |
| spellingShingle |
Ojeda Pérez, Fabián LA EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME |
| author_facet |
Ojeda Pérez, Fabián |
| author_sort |
Ojeda Pérez, Fabián |
| title |
LA EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME |
| title_short |
LA EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME |
| title_full |
LA EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME |
| title_fullStr |
LA EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME |
| title_full_unstemmed |
LA EXTRA TAXATION OF THE NEW SIMPLIFIED CONFIDENCE REGIME |
| title_sort |
la extra taxation of the new simplified confidence regime |
| description |
Income tax plays an important role within the Mexican tax system, as it is the tax that collects the most in Mexico’s tax revenues. However, this tax has also been used as an instrument to boost certain economic sectors of the country. In this way, the present study analyzes the Simplified Regime of Trust of natural persons in the light of the extrataxation of taxes, in order to explore the characteristics of their tax treatment and explain why it is an extra-fiscal regime. It is a documentary research of a legal nature, which reviews the legal source of the scheme and the main literature on extrataxation. Among the main results, the Simplified Confidence Regime is described as extra-fiscal since it is aimed at encouraging individuals to comply with their tax obligations.
Keywords: simplified confidence regime, extrataxation, compliance with tax obligations.
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| publisher |
UNIVERSIDAD DE SONORA |
| publishDate |
2023 |
| url |
https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/311 |
| work_keys_str_mv |
AT ojedaperezfabian laextrataxationofthenewsimplifiedconfidenceregime AT ojedaperezfabian laextrafiscalidaddelnuevoregimensimplificadodeconfianza |
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