Contemporary Fiscal Topics

Authors

Patricia Gutiérrez Moreno
Research-Professor at the Centro Universitario de Ciencias Económico-Administrativas (CUCEA) Universidad de Guadalajara (UdeG), Guadalajara, Jalisco, México.
https://orcid.org/0000-0001-7868-8800
Sandra Berenice Cabrera Reynoso
Research-Professor at the Centro Universitario de Ciencias Económico-Administrativas (CUCEA) Universidad de Guadalajara (UdeG)
https://orcid.org/0000-0003-1910-6078
Alejandro Campos Sánchez
Research-Professor at the Centro Universitario de Ciencias Económico-Administrativas (CUCEA) Universidad de Guadalajara (UdeG)
https://orcid.org/0000-0001-8768-3104
Lucía Estrada Rosas
Research-Professor at the Centro Universitario de Ciencias Económico-Administrativas (CUCEA) Universidad de Guadalajara (UdeG), Guadalajara, Jalisco, México.
https://orcid.org/0000-0002-6169-3264

Keywords:

contemporary, fiscal topics

Synopsis

Addressing fiscal issues today is essential for business economics due to their implications for micro, small, medium enterprises, and multinationals, whether they are individuals or corporations. Compliance with tax and labor regulations is key to business success and sustainability, influencing access to financing and the legalization of commercial and administrative operations.

The government must promote policies that support productivity and economic growth, increasing taxpayer confidence to ensure legitimacy and acceptance. It is crucial that tax burdens do not exceed the capacities of businesses to avoid hindering existing activities, and that efforts are directed towards improving productivity and training rather than imposing complicated tax regulations.

Trust in institutions is low due to corruption and the misuse of public resources. Transparency and accountability are essential to legitimize institutions and foster democracy, improving public perception and reducing corruption.

Fiscal compliance should be a responsibility of both taxpayers and public officials. Despite efforts to facilitate tax formalization, tax evasion remains high. It is crucial for taxpayers to analyze their fiscal and legal risks to avoid severe penalties.

The book addresses these issues through several sections. The first section deals with tax culture, ethics, and transparency in tax compliance, highlighting the importance of the consistency of tax authorities and the perception of justice in the tax system. The second section examines tax regimes that facilitate compliance, including the Simplified Trust Regime, its benefits, and practical challenges. The third section focuses on support systems to reduce fiscal risks, such as Compliance, which helps plan and minimize risks in companies.

Overall, the book provides a comprehensive view of how the tax system and public perception of the government and its institutions affect tax compliance and business sustainability, promoting reflection and knowledge about tax changes and options to reduce risks in companies.

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Author Biographies

Patricia Gutiérrez Moreno, Research-Professor at the Centro Universitario de Ciencias Económico-Administrativas (CUCEA) Universidad de Guadalajara (UdeG), Guadalajara, Jalisco, México.

Patricia Gutiérrez is a PhD in Fiscal Studies with a specialization on Public Finance from the University of Guadalajara, Researcher level I, for National Research of the National System. She is a research professor in the Tax Department of the University Center for Economic-Administrative Sciences (CUCEA) of the University of Guadalajara. She has training and updating in public finance, government accounting, fundraising, pricing, marketing strategies, social entrepreneurship, environmental taxation, etc.

 
Sandra Berenice Cabrera Reynoso, Research-Professor at the Centro Universitario de Ciencias Económico-Administrativas (CUCEA) Universidad de Guadalajara (UdeG)

Research-Professor at the Centro Universitario de Ciencias Económico-Administrativas (CUCEA) Universidad de Guadalajara (UdeG)

Alejandro Campos Sánchez, Research-Professor at the Centro Universitario de Ciencias Económico-Administrativas (CUCEA) Universidad de Guadalajara (UdeG)

Professor and researcher at the University of Guadalajara.
Member of the National Researchers System of Mexico, level 1.
Vice-chairholder of the UNESCO Chair on "Social Innovation and Entrepreneurship"
Ph.D. in Business. University of Barcelona
MEd. Educational Administration and Policy. University of Alberta

Lucía Estrada Rosas, Research-Professor at the Centro Universitario de Ciencias Económico-Administrativas (CUCEA) Universidad de Guadalajara (UdeG), Guadalajara, Jalisco, México.

Research-Professor at the Centro Universitario de Ciencias Económico-Administrativas (CUCEA) Universidad de Guadalajara (UdeG), Guadalajara, Jalisco, México.

References

AguIrr E, Q. J., & SáNC hEz, r. M. (2019). Evasión Fiscal en México. México: Instituto Belisario Domínguez, Senado de la República.

Arenas, D.M.. (2016). Sostenibilidad fiscal y reformas tributarias en Amé-rica Latina. Santiago: Comisión Económica para América Latina y el Caribe (CE pal).

Becerra,P.D, Gutiérrez, M.P., & León, C.F.. (2019). La transparencia fiscal en los gobiernos subnacionales mexicanos: un análisis de sus determinantes. Revista Iberoamericana de Estudios Municipales, X(20), 5-32. doi:https://doi.org/10.32457/riem.vi20.309

Bergman, M., & Rosenkrantz, C. F. (2009). Confianza y Derecho en Amé-rica Latina. México: Fondo de Cultura Económica y CIdE.

Castañeda, R.V. (2016). Una investigación sobre la corrupción pública y sus determinantes. Revista Mexicana de Ciencias Políticas y Sociales, 103-135. doi:10.1016/S0185-1918(16)30023-X

Goenaga, R.D., & Gutérrez, M.P. (2021). Bienestar, fiscalidad y opinión pública. Una ciudadanía insatisfecha: el caso de México. Política y Gobierno, XXVIII(1), 1-27. Obtenido de http://www.politicaygobier-no.cide.edu/index.php/pyg/article/view/1355

Gómez, S. J., & Morán, D. (2020). Estrategias para abordar la evasión tri-butaria en América Latina y el Caribe: avances en su medición y panorama de las medidas recientes para reducir su magnitud. (C. E. (CE pal), Ed.) Santiago, Chile.

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Published

October 10, 2023

Details about this monograph

ISBN-13 (15)

978-607-571-989-4

doi

10.55965/abib.2023.9786075719894