Microenterprises in Mexico against the 2014 tax reform: new tax regime to natural persons

Abstract

The tax reform was posted on December 11, 2013 in the Official Gazette of the Federation and came into force from 2014, contains a number of measures that will affect inevitably the business sector in Mexico, especially those sectors with less economic and
administrative capacity to adapt to the changes that the standard expected. Until 2013, there was a small taxpayer regime that allowed individuals with incomes up to 2 million pesos to pay their taxes under a regime of fixed fee, and some facilities, with the drawback
that they were not allowed to bill their sales or services, causing disruption of the economic chain. By 2014 this sector taxpayers taxed at the tax regime Incorporation, which allows them to issue invoices, but with greater obligations to fulfill. The research was approached from the perspective of descriptive documentary research, with a non- experimental, cross-sectional design, with a range of interpretation of current tax regulations in México. The results of the analysis of the new regime in relation to the above, they
demonstrate higher tax and administrative burden to the small business sector, which concludes that the tax reform in Mexico impacts the economic growth and development of microenterprises in Mexico.