Evaluation of the impact generated by the tax on the provision of lodging services to the tourist, in the State of Sonora

Abstract

In this research project "Assessment of the impact generated by the tax on lodging services in the State of Sonora, was analyzed federal, state and municipal laws it found to support the production of documentary information from the Constitution of the United Mexican States Political Constitution of the State of Sonora, Law on Income and Revenue Budget of the Municipalities of Sonora who collect this tax and the documentation issued by the State Government such as the State Development Plan 2009-2015 and strategic plan for tourism development of the State for 2010-2015. Analyzed and described the levels of revenue from this tax in the State of Sonora, as well as the budget was considered by the municipalities of Los Alamos, Caborca, Cajeme, Guaymas, Hermosillo, Navojoa, Nogales, Puerto Peñasco and San Luis Rio Colorado, as major collectors of this tax in the State. Described the current main state tax burdens employers hosting services in the State of Sonora. Also, is described and analyzed data from the trusts tax administrators to provide hosting services and agencies that operate as are the offices of Convention and Visitors of the municipalities mentioned above. For the development of this research work we used a descriptive study to analyze and evaluate the legal environment, we conducted a cross-sectional study reviewed the statistics for the period 2005-2010 the state and municipality and the methodology that was used was theoretical with obtain documentary information was also used index cards, and electronic periodicals.