Incorporation fiscal regime change a new tax. The case of micro-entrerprises family

Abstract

Facing tax paying is a big problem for Micro family entrepreneurs in Mexico who are working everyday looking for a better way to do business. In recent times, Micro Mexican Business were taxed as Small Tax payers Regime (REPECOS), but from 2014, automatically switched to the new system of taxation called “Fiscal Regime Incorporation” (RIF). The Ministry of Finance (2014) through the Tax Administration Service (SAT) indicates that those in the RIF, have “the opportunity to issue in voices”. And with this benefit, companies can expand their market to larger companies, better access to credit conditions and credit card processing terminals. In this sense, is relevant to know tax payer perception about this kind of change, especially if they have the information technology knowledge and infrastructure, as well as economic preparation for this new form of taxation. The main purpose of this paper is knowing the entrepreneur’s perception of the new taxation system. For this, we use a 40 people sample of taxpayers in Celaya, Guanajuato. Conclusions show a lack of knowledge about the “Fiscal Regime Incorporation”. Tax payers think that has advantages, but itis a government imposition to have collect more taxes. They have no knowledge of information technology, have to hire consultors to maintain accounts and thus fulfill their tax obligation. Reasons why the authorities must be aware of the issues that have generated, questioned the implications that will bring this new regime and to establish actions to support this vulnerable and important sector in the economy.