scholarly journals Las mipymes mexicanas y el régimen de incorporación fiscal: un análisis de la reforma fiscal 2014

Oikos ◽  
2015 ◽  
Vol 18 (38) ◽  
pp. 63
Author(s):  
María Lourdes López López ◽  
María Consuelo González Pérez ◽  
Mónica Liliana Rivera Obregón
Keyword(s):  
Public Policy ◽  
Social Protection ◽  
Small And Medium Enterprises ◽  
High Impact ◽  
Tax Rate ◽  
Political Project ◽  
Fiscal Regime ◽  
Medium Enterprises ◽  
The Impact

RESUMENEl analizar la nueva imposición fiscal y los efectos de un régimen que entró en vigor en México a partir del 01 de enero de 2014, aplicado a las empresas, contrae un compromiso; colocar en el escenario las repercusiones de esta en las micros, pequeñas y medianas empresas (mipymes). Se pretende visualizar el acontecimiento de un proyecto político de incorporación de contribuyentes a la formalidad. El objetivo es analizar los mecanismos de inclusión y protección social que garanticen a los mexicanos un nivel de vida digno. El método de investigación mixto permitió conocer el sentir de los empresarios en cuanto a las nuevas disposiciones fiscales. El resultado de la investigación tieneun alto impacto en la cultura empresarial y fiscal.Palabras clave: México, políticas públicas, régimen de incorporación fiscal, mipymes y reforma fiscal.The mexican mipymes and incorporation fiscal regime: ananalysis of the 2014 tax reformABSTRACTAnalyzing the new tax rate and the effects of a regime that came into force in Mexico from January 1, 2014, applied to companies makes a commitment; put on stage the impact of this on micro,small and medium enterprises (mipymes). It is intended to display the event of a political project to incorporate taxpayers to formality. The objective is to analyze the mechanisms of inclusion and social protection guaranteeing Mexicans a decent standard of living.allowed to know the feel of employers about the new tax provisions. The result of research has a high impact on business and tax culture.Keywords: México, public policy, fiscal regime incorporation, mipymes and tax reform.As mipymes mexicanas e oregime de incorporação fiscal: Umaanálise da reforma fiscal 2014RESUMOAnalisando-se a nova taxa de imposto e os efeitos de um regime que entrou em vigor no México a partir de 01 de janeiro de 2014, aplicado a empresa, contrai um compromisso; colocar no cenárioas repercussões de esta, nas micro, pequenas e médias empresas (mipymes). Pretende-se visualizar o acontecimento de um projeto político de incorporação de contribuintes para a formalidade. Oobjetivo é analisar os mecanismos de inclusão e proteção social que garanta aos mexicanos um padrão de vida digna. O método de investigação misto permitiu conhecer o sentir dos empresáriossobre as novas disposições fiscais. O resultado da pesquisa tem um grande impacto na cultura empresarial e fiscal.Palavras-chave: México, políticas públicas, regime de incorporação fiscal, mis pipymes e reformatributáriaLas mipymes mexicanas y el régimen de incorporaciónfiscal: un análisis de la reforma fiscal 2014The mexican mipymes and incorporation fiscal regime: ananalysis of the 2014 tax reformAs mipymes mexicanas e oregime de incorporação fiscal: Umaanálise da reforma fiscal 2014

scholarly journals Reconstruction the Major’s Policy in Order to Economic and Poverty Recovery in Pandemic at Pasuruan City East Java, Indonesia

2021 ◽  
Vol 5 (2) ◽  
pp. 160-176
Author(s):  
Ana Fauzia
Keyword(s):  
Social Protection ◽  
Small And Medium Enterprises ◽  
Tertiary Education ◽  
City Government ◽  
Regional Government ◽  
The People ◽  
Employment Agreement ◽  
Unpaid Leave ◽  
Medium Enterprises ◽  
The Impact

The Covid-19 pandemic not only has an impact on the health aspect of the community, but also has an impact on the declining level of the economy and community welfare. Based on data from the Central Statistics Agency (BPS) of Pasuruan City, since the arrival of the Covid-19 pandemic, poverty in Pasuruan City has increased by 0.20 percentage points. The purpose of this study is to analyze how the impact of the Covid-19 pandemic on the economy of the community in Pasuruan City, as well as solutions or policies that can be implemented by the Pasuruan City Government. The method used in this research is normative legal research using the approach of applying the law, conceptual, and case. The results of the study show that the Covid-19 pandemic has had a tremendous impact on various sectors, one of which is the economy of the people of Pasuruan City. So that the situation and conditions need responsive efforts from the Regional Government of Pasuruan City in where the steps from the demand side themselves, could be in the form of (1) tax incentives, loan interest subsidies, and credit restructuring to the firms (including micro, small, and medium enterprises) to jumpstart their activities; (2) employment and income provision for the furloughed (unpaid leave) workers to make sure that the workers have a decent livelihood and to prevent them from falling into poverty; and (3) inclusive protection for the workers, both in terms of social protection and employment agreement. As for the supply side, efforts can be made by (1) increasing access to secondary and tertiary education; (2) enhance the quality of education; and (3) provide training and education for workers and everyone over the lifecycle. So that through this idea it is hoped that it can be a solution for the economic recovery of the community in Pasuruan City due to the Covid-19 Pandemic.

scholarly journals Análisis del impacto del régimen de incorporación fiscal en las Pyme de la Ciudad de Piedras Negras, Coahuila

2018 ◽  
Vol 2 (3) ◽  
pp. 50-59
Author(s):  
Aidé Vásquez Hernández ◽  
Laura Lorena Ballesteros Medina ◽  
Roberto Espinoza Torres ◽  
Jorge Nagay Aguirre
Keyword(s):  
Representative Sample ◽  
Small And Medium Enterprises ◽  
Financial Burden ◽  
Economic Sector ◽  
Technological Institute ◽  
Piedras Negras ◽  
Fiscal Regime ◽  
Medium Enterprises ◽  
The Impact ◽  
The City

El objetivo de este trabajo fue analizar el impacto de la incorporación al régimen fiscal en el cumplimiento de las obligaciones tributarias en las pequeñas y medianas empresas de la ciudad de Piedras Negras, con el fin de lograr su permanencia en el mercado del sector económico al que pertenecen. Para ello se aplicó un instrumento de campo diseñado por docentes adscritos al Departamento de Ciencias Económico-Administrativas del Instituto Tecnológico de Piedras Negras a una muestra representativa de los contribuyentes registrados como REPECOS (Régimen de Pequeños Contribuyentes). Dentro de los resultados másrelevantes son: aumento en la carga fiscal y financiera, y la necesidad de contar con profesionales para cumplir con las obligaciones fiscales. AbstractThe objective of this paper was to analyze the impact of the incorporation of the fiscal regime in the fulfillment of the tax obligations in the small and medium enterprises of the city of Piedras Negras, with the purpose of achieving its permanence in the market of the economic sector to which they belong To this end, a field instrument designed by professors assigned to the Department of Economic-Administrative Sciences of the Technological Institute of Piedras Negras was applied to a representative sample of taxpayers registered as REPECOS (Small Taxpayers Regime). Among the most relevant results are: increase in the fiscal and financial burden, and the need to have professionals to comply with fiscal obligations. KeywordsTax burden, SMEs, REPECOS, RIF

scholarly journals Settlements and Resolutions Under the Insolvency and Bankruptcy Code: Assessing the Impact of Covid-19

2021 ◽  
pp. 001946622110132
Author(s):  
Ram Singh ◽  
Hiteshkumar Thakkar
Keyword(s):  
Public Policy ◽  
Informal Sector ◽  
Small And Medium Enterprises ◽  
Jel Classification ◽  
Company Law ◽  
Recovery Rates ◽  
Resolution Process ◽  
Bankruptcy Code ◽  
Medium Enterprises ◽  
The Impact

In this study, we develop a model to examine the dynamics of the insolvency and bankruptcy code (IBC) processes in the aftermath of Covid-19. We use the model to study the impact of the pandemic on the following aspects of the financial disputes and their implications: number of disputes between debtors and their creditors in the aftermath of Covid-19; frequency of these disputes coming to the National Company Law Tribunal (NCLT); impact of the pandemic on the frequency of ‘out of court’ settlements; the nature of disputes settled amicably and those adjudicated under the corporate insolvency resolution process of the NCLT; and the recovery rates in the settled versus litigated disputes. We show that while the number of disputes will go up, the frequency of settlements will come down in the post-Covid world. Moreover, the post-pandemic legal changes made to the IBC are detrimental to the interest of the micro, small and medium enterprises and also for the formal and informal sector employees. We offer suggestions for promoting out-of-court settlements to save time and costs of the parties involved. Our suggestions related to public policy can help mitigate the macroeconomic costs of the pandemic. JEL Classification Codes: K00, K22, K41, G21

scholarly journals Mentoring and Organizational Performance: A Review of Effects of Mentoring on Small and Medium Enterprises

2016 ◽  
Vol 2 (2) ◽  
pp. 143-158 ◽  
Author(s):  
Muzaffar Hussain Shah ◽  
Abdul Rahim Bin Othman ◽  
Mohd Najib Bin Mansor
Keyword(s):  
Job Satisfaction ◽  
Decision Making ◽  
Organizational Performance ◽  
Business Performance ◽  
Positive Impact ◽  
Small And Medium Enterprises ◽  
High Impact ◽  
Mentoring Programs ◽  
Medium Enterprises ◽  
The Impact

Mentoring has gained substantial attention in small and medium enterprises in recent years due to its high impact on business performance. Several studies have delineated the impact of mentoring on small and medium enterprises and found mentoring is helpful for improving organizational performance and transferring information from experienced entrepreneurs to inexperienced or les experienced entrepreneurs which leads to higher productivity of organization, better job satisfaction, and retention of workers. This study reviews the literature of mentoring and the components of mentoring. Findings of the study depict that mentoring has a positive impact on business performance. Moreover, the results also implicate significant decision-making suggestions for SMEs that improved business performance can be achieved by enabling efficient mentoring programs. These programs would benefits employee as well as the organization. Mentoring programs not only increase the value of employees but also the effectiveness of the business.

Structural Modeling of Institute of Entrepreneurship in Russia

2019 ◽  
pp. 34-48
Author(s):  
Svetlana L. Sazanova
Keyword(s):  
Global Economy ◽  
Structural Model ◽  
Institutional Environment ◽  
Small And Medium Enterprises ◽  
Structural Modeling ◽  
Entrepreneurial Activity ◽  
Pattern Modeling ◽  
Medium Enterprises ◽  
The Impact ◽  
The Relationship

Entrepreneurship plays an important role in the modern global economy; the share of products of small and medium enterprises in the gross product and exports not only of the developed but also of developing countries is growing. Innovation processes cover all sectors of the economy, and more and more people are involved in entrepreneurial activity, which contributes to the penetration of entrepreneurial thinking and business values in all areas of the socioeconomic life of society. The Institute of Entrepreneurship plays an increasingly prominent role in the institutional environment of socio-economic systems. This actualizes the problem of studying the relationship of the institution of entrepreneurship with the institutions of law, culture, management. This requires a methodology that allows you to explore the impact on the institute of entrepreneurship not only economic, but also non-economic factors. The methodology of the “old” institutionalism possesses such a tool, it is structural modeling (pattern modeling), which allows to explore the diversity of interrelationships of the institution of entrepreneurship with other components of the institutional and economic environment. The article explored the features of the development of the institution of entrepreneurship in Russia, established the relationship between the institution of entrepreneurship, values, motives and incentives for entrepreneurial activity, built a structural model of the institution of entrepreneurship based on the methodology of the old institutionalism (pattern modeling). The structural model of the institution of entrepreneurship reveals the relationship between the institution of entrepreneurship, the values of entrepreneurial activity, its motives and incentives; as well as the relationship between the institution of entrepreneurship with the institutions of governance, cultural and religious institutions, legal institutions and society.

AFRICA’S RENAISSANCE AND POTENTIAL IN THE LEATHER SECTOR WITH REFLECTION TO THE GLOBAL PERFORMANCE

2015 ◽  
Vol 2 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Mwinyihija M.
Keyword(s):  
Value Chain ◽  
Small And Medium Enterprises ◽  
Middle Level ◽  
Individual Member ◽  
Socioeconomic Indicators ◽  
Value Add ◽  
Medium Enterprises ◽  
The Impact ◽  
Productivity And Competitiveness ◽  
Critical Aspects

Africa’s renaissance is inevitable and rapidly emerging as a reality in tandem with the continent’s continued exploration of its natural resources in a more sustained way than previously done. Currently, the clarion call is to value add, avoid plundering and involve its population through the SME’s to adapt modern methods of entrepreneurship. During the study, critical aspects that are envisaged to trigger the growth and development of Africa, included the entry of major countries of the continent into the global emerging markets such as MINT (Mexico, Indonesia, Nigeria and Turkey) and BRICS (Brazil, Russia, India, China and South Africa). For the leather sector, certain socioeconomic indicators such as the youthful participation in the value chain, ownership status, literacy levels and acquired experiences are all contributing to a vibrant sector. It was observed that these indicators if well aligned with individual member states of African Union Commission and structured than productivity and competitiveness of leather products will be attained. As such, ease of either foreign direct investment, local recapitalization and development of the SME’s could become feasible. Indeed, with the emergence of over 300 million youth at middle level income level is construed to start building on the impact of the continents purchasing power. Therefore, Africa needs to respond by address on development of ICT, develop affordable financial support to provide stimulus packages to SME’s (Small and Medium Enterprises) to transform, improve on inter and intra trade to optimize on unexplored synergies and enhance mobility of persons with in Africa as preamble to Africa’s renaissance.

THE ACCESS TO GOVERNMENT FINANCIAL SUPPORT THROUGH LEGAL CHANNELS OF SMALL AND MEDIUM ENTERPRISES IN FOUR ASIA PACIFIC COUNTRIES

2020 ◽  
Vol 9 (2) ◽  
pp. 298
Author(s):  
Muhamad Marwan
Keyword(s):  
Financial Support ◽  
Small And Medium Enterprises ◽  
Mediation Effect ◽  
Asia Pacific ◽  
Survey Questionnaire ◽  
Access To Finance ◽  
Medium Enterprises ◽  
The Impact ◽  
The Relationship

The aim of this study is to determine the impact of networking on SME’s ability to access government financial support through legal channels in Asia Pacific. This study is quantitative in nature in which the data has been gathered from 281 employees and managers working in SMEs through survey questionnaire. The SEM technique was utilised for the purpose of analysing and testing the mediation effect. The study found that there is a partial mediation of government financial support through legal channels among the relationship between networking with officers and access to finance. This study is restricted to the SMEs operating in the region of Asia Pacific.

The Impact of Financial Literacy on Financial Preparedness for Retirement in the Small and Medium Enterprises Sector in Uganda

2020 ◽  
Vol 9 (3) ◽  
pp. 26-41
Author(s):  
Colin Agabalinda ◽  
Alain Vilard Ndi Isoh
Keyword(s):  
Financial Literacy ◽  
Small And Medium Enterprises ◽  
Group Analysis ◽  
Moderating Effect ◽  
Primary Data ◽  
Retirement Preparedness ◽  
Medium Enterprises ◽  
The Impact ◽  
The Relationship ◽  
Effect Of Age

The study investigated the direct effects of financial literacy (knowledge, skills, and attitudes) on financial preparedness for retirement and the moderating effect of age among the small and medium enterprises in Uganda. Primary data was collected from a sample of n = 380 selected from the SME workforce. Descriptive analysis was run on SPSS, while validity and reliability of the measurement items yielded satisfactory composite reliability scores and average variance explained (AVE) scores for all items. Structural equation modelling (SEM) was used to test the hypotheses and multi-group analysis conducted to test for the moderating effect of age on the relationship between financial literacy and retirement preparedness. The results revealed that knowledge and skills were significant predictors of retirement preparedness. However, ‘attitude' was not a significant predictor, and age had no moderating effect on the relationship between the study variables. These findings present practical implications for policymakers and financial educators in a developing country context.

scholarly journals Analysing spatial interdependence among the 2011 Thailand flood-affected small and medium enterprises for reduction of disaster recovery time period

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Shubham Pathak ◽  
Jorge Chica Olmo
Keyword(s):  
Disaster Recovery ◽  
Small And Medium Enterprises ◽  
Spatial Econometric ◽  
Middle Income ◽  
Management Planning ◽  
Accurate Perception ◽  
The Government ◽  
Medium Enterprises ◽  
Disaster Management Planning ◽  
The Impact

AbstractNatural disasters have been a significant hurdle in the economic growth of middle-income developing countries. Thailand has also been suffering from recurring flood disasters and was most which are severely affected during the 2011 floods. This paper aims to identify the various factors that impact the speed of disaster recovery among the Small and Medium Enterprises (SMEs) severely affected by the floods in Pathumthani province in central Thailand, and how it is related to its speed decision of neighbours SMEs. The methodology adopts a spatial econometric model, to analysis and understand each of the chosen factors’ impact. The findings include the impact of disaster resilience, mitigation and planning at the SME level as well as the government level. The absence of accurate perception of actual risk, flood insurance and disaster management planning before the 2011 floods had contributed to the severity of the impacts during the 2011 floods.

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