Un Acercamiento al Estudio de la Sociología y El Derecho

This Artícle makes an approach to Sociology and Law. We could appreciate both sciences are related. 5 principal elements are commented which are Sociology, Sociology Law, Legal Pluralism, Social-Law Theory and the social law concept. Different paradigms are showed to make a social approach of law.

Responsabilidad social empresarial como productora de ventajas competitivas

Currently, a new company is claimed that includes the principles of sustainability and results in its actions, generating satisfaction for all stakeholders. Corporate social responsibility (CSR) seeks to create a balance between economic benefits and social welfare directly impacting various operational levels. This analysis concludes that companies must stop viewing CSR as an additional cost, since they can obtain sustainable competitive advantages by developing proactive strategies, based on the possession of certain resources and capabilities, because they can innovate to be socially responsible , increase their productivity and expand their markets in search of new growth opportunities using as a competitive strategy various social responsibility programs that include the participation of their own employees and that these programs are for the benefit of society in general, such as afforestation campaigns , assistance or prevention programs for various social health programs, promotion of youth entrepreneurship, technology products, national and international travel, etc.

La manifestación de la voluntad en los contratos como elemento fundamental para celebrarlos

The will is formed through intelligence, through the process in which the human being makes decisions freely and in them legal acts are created, within which we highlight contracts. In the field of law, the person, by means of the agreement of wills, expresses the consent, through the word, the deed or the technology, to celebrate different contracts, in which there are obligations to give or to do, not to do, depending on the contract in that we meet. Every person when entering into a contract must be free from the defects of consent, be it error, intent, bad faith, violence, disability or injury. And as a consequence, rights and obligations will be produced for both contractors, acting in the field of law in a conscious and free way. The interpretation seeks to unravel the meaning of what is stated in a contract, so it will be necessary to go to the letter, that is to say, the textual expression and in case of doubt to the intention of the contracting parties.

Seguridad e Higiene en las empresas de la Zona Norte del Estado de Guerrero

Every Physical or Moral Person that develops a business, Services or Industrial activity is obliged to comply with legal provisions in matters of Safety and Hygiene with its workers, which guarantees at all times the health, well-being and preservation of human life, in order to prevent accidents, occupational hazards and occupational diseases that may occur during and after your workday. The objective of the present investigation is to make a diagnosis of the companies of the North Zone of the State of Guerrero, that when hiring workers comply with the labor and social security laws in their organizations (Office, workshops, production area, machines, with In order to avoid the payment of fines and sanctions by the Ministry of Labor and Social Welfare and constituent capital by Social Security, we thank the Technological National of Mexico campus, Instituto Tecnológico de Iguala, for the financial support and facilities for the completion of this Research.

El proyecto BEPS y la planeación fiscal

Tax planning seeks, through the application of the law and other sources of law; reduce, eliminate or defer the payment of contributions; under this scheme, it is a lawful activity which constitutes a right for every taxpayer. However, the tax authority does not share this consideration and see decreased revenues as a result of these practices, describes them as illegal. To take out this type of strategy on a large scale, multinational enterprises have managed to reduce their tax burden, especially in developing countries; for this purpose, members of the OECD and the G-20 countries undertaken a series of actions known as "Project BEPS" (Base Erosion and Profit Shifting), in Spanish Base Erosion and location of utilities. This material is intended to expose the legality or illegality of fiscal planning, the contents of the BEPS project and the reactions of Mexico in this regard; in an analytical, critical and purposeful way through of the documental available sourses, using induction meanly. By the way, try it give a general panorama of the theme, providing elements of judgment of wich the reader can support this position.

El efecto financiero y social que causa la compensación universal al fisco mexicano como medio de extinción de una obligación

The financial and economic impact on taxpayers with the entry into force of the amendment to article 25 section VI subsection a) of the Federation's Income Law in 2019, by means of which the universal compensation of taxes is eliminated, It has discouraged the causes, it has had an impact on the growth of 0.002 (zero point, zero, zero two percent) of the gross domestic product of the economy in the year of 2019, which was affected by the increase of: $ 130,500,000,000.00 percent thirty thousand five hundred million pesos in the last three years, due to the application of the extension of obligations and which represented 48.4%, compared to two thousand fourteen, have shaken the administration headed by Andrés Manuel López Obrador, to the Ministry of Finance and Public Credit and to the Bank of Mexico, this without dimensioning that some companies would take the path of fatigue and opt for b use the protection of federal justice, as in the case of the company Rex Irrigation Zacatecas, S.A. from C.V.

Efectos de la transición al RIF de microempresas de la ciudad de Valle de Santiago, Guanajuato

As a measure to reduce tax evasion and informality, the Fiscal Incorporation Regime (RIF) arises with the 2014 tax reform, which generated a radical change in tax obligations and in the way taxpayers must comply, a situation that It mainly affects micro and small businesses, so this work aims to identify the affectations and benefits derived from the incorporation into the RIF of micro-enterprises in the city of Valle de Santiago, Guanajuato; It is based on a qualitative study, applying the in-depth semi-structured interview technique to 30 taxpayers who have been taxing in the RIF since January 1, 2014. The main results indicate that the tax reform is not entirely negative, the intention of the government of reducing informality has been met, however, the execution has setbacks, as small business owners do not have a sufficient fiscal culture or technological preparation to fulfill their obligations on their own, in addition to the fact that the increase in operating expenses represents a strong load for companies, a situation that places them at a disadvantage with respect to their competitors.

Copropiedad como estrategia fiscal para atenuar la carga tributaria en México

The objective of this investigation is to describe the obligations and fiscal procedures of Article 92 of the income tax to present a case in co-ownership. Being understood as Co-ownership, the ownership of a thing shared with another or others. The methodological procedure will be carried out when an individual rents a real estate property to a legal entity or company, the income received by the individual on a monthly basis and the latter distributes it to their co-owners according to the percentage assigned in the lease agreement of the real property.How to process a case study in co-ownership?. This regime is little used due to taxpayers ignorance because the scarce information established by law. This investigation will be presented with a legal and fiscal focus, according to Article 5 of the Constitution: no person can be prevented from engaging in the profession, industry, commerce or work that suits him or she while being lawful. In the case study in co-ownership the benefits of the fiscal strategy resulted in the decrease of ISR when distributing the income among the co-owners and the authorized deductions that the co-owners can choose to deduct in the annual return, followed by the spouse.

Antecedentes de la Cultura Tributaria en México

Paying taxes is usually a cumbersome process for citizens and, sometimes they resist complying with the obligation to contribute to public spending, not knowing clearly where these payments are going to end and the lack of a tax culture for taxpayers incur administrative failures. In order to strengthen the Tax Culture in the country, it is required that the population have the knowledge on the subject, and a way to acquire said knowledge, is through history, understanding the importance of the subject and tax responsibility. In the present work, an analysis of information on the history of tax culture in Mexico is carried out, which of the guideline of knowing the economic, financial, social and political situation of our country, generating knowledge about fiscal citizenship, and that serve as a basis for understanding why it is important that citizens contribute to the State, Federation and Municipality. In the same way, through research, contribute to the generation of knowledge about the importance of paying taxes and strengthening values, which allow generating a culture that, when it is necessary to contribute, is knowing that it is for the benefit of society itself and its economy.

La compensación de contribuciones a partir de 2019

This material seeks to expose critically the restrictions for 2019 compensation for contributions. To do so, is a technical analysis of the reform included in the law of Federation income for this year and its comparative textual with article 23 of the Fiscal Code of the Federation as it was known until 2018 and today yet, as well as the reform proposals driven by some political groups; using a method deductive and documentary which describes the compensation and the accreditation of contributions from its semantic and legal nature, the motivations of the legislator to make changes in this area and the implications of it done at a different from the own Fiscal Code of the Federation law. The topic addressed in this way, aims to contribute to the fiscal doctrine, nurturing of more contemporary aspects to and glimpsing the tendency which expected the rest of this administration in terms of fundraising of contributions.