Towards a true tax reform: Proposal to reactivate the economy. Towards real tax reform: Proposal to revive the economy

Every one that proposes and publishes a tax reform renews the hope of good news or at least that the situation does not worsen, this year 2020 did not happen, which is not new. The current government promised not to raise taxes, which is also new. While it is true that the Federation Revenue Law for FY 2020 does not provide for the increase in tax rates, it does show the eventual creation of new contributions, a situation that has gone unnoticed by the majority of the population, moreover, of the fervent followers of the person now holding the Presidency of the Republic. Thus, this reform tightens the audit but does not encourage job creation or the preservation of existing ones; 2019 ended without economic growth and that does not seem to matter to this regime, indolent of an economic crisis in the wake of today's pandemic. That is why the proposals for improvement must come from individuals, from the civil society which, though belittled by authority, must take the baton, now distracted and empty; the gravity of the situation deserves it, it claims.

Effects of the transition to the RIF of microenterprises in the city of 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 mainly affects micro and small enterprises, 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. The research 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 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.

Effects of VAT reduction and increase in minimum salary in the northern border of Mexico (Baja California)

The objective of this article is to examine some of the immediate effects observed in the companies of Baja California before the 50 percent decrease in the value added tax (VAT) and the increase to the minimum wage of 100 percent. A survey was conducted with businessmen from various sectors to get their opinion on tax and income changes, while reviewing the data presented in the National Employment Occupation Survey for workers who received a minimum wage in the last half of the year 2018 and the first half of the year 2019 by size of establishment.

Harassment among workers in a teacher training institution

Harassment in schools is a global problem, it is worrying that education workers are doing so and that there is really little research on this type of harassment. This study has as main objective to determine the measure which the harassment between workers of the education in an institution of superior level of Mexico appears. The subjects of study were a total of 63 workers, who develop different functions. The methodology that guided the research was: the quantitative approach; A hypothetical deductive method; Non-experimental and transverse design; As well as a descriptive correlation. The technique used was the questionnaire, which was designed exprofeso and had a reliability of Alfa de Crombach .971. Concerning the prevalence of harassment among workers is high (x ̅ = 1.6081, s = .5939) compared to other research reports from different countries.

Economic dispersion of the right of employees to participate in profit sharing payments of companies in Mexico

This research provides a national legal analysis regarding the right to profit sharing of the employees in Mexico, along with the legal basis and the calculation procedure according to what is established in the Political Constitution of the United Mexican States, the Federal Labor Law and the Income Tax Law in the case of legal entities. Likewise, based on descriptive statistics, it also presents the behavior on the manifestation of compliance in filing the annual statement of the tax regime analyzed, as well as the expression of the amounts distributed among their subordinates; with figures issued by the Tax Administration Service (SAT) in its register of taxpayers and data anonymized for fiscal years from 2010 to 2015. Similarly, in view of the data available from the National Survey of Household Income and Expenditure (ENIGH) for the years 2012, 2014, 2015, 2016 and 2018, there is a wide gap in the dispersion and low income of the income presented.

Content validity and expert judgement: innovation model for new ways of working

The objective is to validate the content of the information collection instrument, through expert judgement and pilot testing. Methodology: Non-experimental, correlational research with a cross-sectional design. The first sample of the expert judgment was composed of 8 experts, the second of 27 employees was used for the pilot test. Unit of measurement: Employees from four Technological Universities of Puebla, studying empowerment, leadership, work routine, collaborative work and innovation. The methodology of the analysis included the Kendall Concordance Coefficient (W), to decide the level of correlation between the experts and we used Cronbach’s Alpha for the statistical analysis of the pilot test to measure the reliability of the measurement scale. The results of the expert judgement showed changes that would improve the clarity of the instrument. The wording would be expressed in third person, the use of technical language would be avoided, with the aim of generalizing understanding in the wording. The identification data would be defined according to the organizational structure of the media unit. Kendall's coefficient and Cronbach's Alpha showed acceptable agreement. Discussion. It is important to control the application of these tests with strict adherence to the methodology, minimizing human bias. It is concluded that the content validity represents an elemental tool to evidence the dominance and representativeness of the constructs. If the results are not reached, it is possible to repeat the process until acceptable values are reached. It is proposed to improve the instrument as a result of the experts' judgment and check the concordance between experts.

Food packaging and its regulations in Mexico

Objective: To identify the context in terms of legislation for food packaging in Mexico. Methodology: A qualitative documentary investigation to obtain from Mexican national official and institutional primary sources the existing published information regarding food packaging. The information was recovered, analyzed, classified and organized by food groups, as is done in other international references. Contribution: This paper presents a description of the parameters that regulates food packaging based on the existing regulations for food in Mexico and its sources. From the analysis of the information obtained, this paper contributes to the dissemination of the existing Mexican regulations for the packaging of food products and the degree of inclusion of the needs of Mexican consumers in this matter regarding the form as presented in the United States in its CODEX and in the European Union. A brief discussion of the food groups, their social impact and the comparison in proportion of existing legislation for their packaging and the number of products marketed are presented.

Option to apply personal deductions to decrease the taxable base or increase the tax recovery of individuals in Mexico

The objective of this research is to identify all personal deductions of the 151 article of the income tax law that meet all the fiscal requirements, so that individuals can deduct when presenting their annual income tax return. Personal deductions are the concepts that the legislator allows to deduct form the annual income tax statement. When to discount personal deductions? The process is performed when the taxpayer applies certain deductions established by law. Taxpayer must know specific aspects such as: deduction’s types, that these deductions are strictly necessary, the limitations that the legislator allows to deduct, as well as who can be the beneficiaries of the taxpayer, among other requirements. The individuals may enjoy the benefits by subtracting the accumulative income. For the practical case are used: the ISR law, Regulations, RMF and decrees. If the taxpayer makes use of this option in a legal manner, the taxpayer will have as a result paying less taxes or to increase the balance at their favor and therefore may request the tax refund.

Analysis of measurement scales of organizational commitment

The main objective of this study is to identify and analyze the measurement scales used to determine the organizational commitment (OC) of workers, based on an exhaustive bibliographic review in the main scientific databases. The research is of a qualitative, descriptive type of comparative nature between the different instruments used to measure the level of identification of employees with the organization, as well as reliability through internal consistency, through literary review related to the construct in study. The importance of identifying the degree of involvement of labor personnel towards the organization, as well as their classification in the dimensions that make up the organizational commitment is necessary for social research and organizations to formulate proposals focused on the contribution and strengthening of the worker-employer relationship.