Tax treatment of dividends and alternative for shareholders. Tax treatment of dividends and alternative for shareholders

In simple terms, a shareholder is a person who puts their money at risk by providing it to a business, what we call investment, which, if it generates profits, these are distributed in proportional parts to each partner, called dividends. In this way, the payment of dividends to shareholders represents the fair remuneration to the risk assumed. Dividend income is regulated in the Law on Income Tax and its correlation with the General Law of Commercial Companies, through precise guidelines. However, average business practice does not follow these provisions. Indeed, shareholders have money during the year in amounts on considerable amounts, without following any legal formality; thus facing fiscal and financial consequences. On the one hand, then, there is a reasonable right to remuneration and, on the other hand, compliance with the law. That is why alternatives to the old problem, of the checks without verification, set up as fictitious dividends.

Accounting and fiscal impact of the micro and small companies of Huejutla of Reyes Hidalgo

The topic "Accounting and Fiscal Impact of Micro and Small Companies of Huejutla of Reyes, Hgo, was applied for its study to the food sales sector, the objective of this research is to understand the behavior of SMEs when using an accounting and fiscal regulation, for this research the mixed method was applied, for the qualitative part it was necessary to have a closer approach with the owners. and for the quantitative part, 314 surveys were applied with the support of 33 students. INEGI 2015 mentions that there are 394 food sales businesses, among the most outstanding data we find that of the 314 companies, 300 are micro-companies, that 74% of the people have not formalized their business, in relation to the IMSS 92% do not has its company registered and 8% registered is equivalent to 69 workers, 75% express that they do not know that the deposits reflected in the financial system cause taxes, 85% do not invoice the general public. In general, the results show a profile of resistance to compliance with the provisions of art. 31 Section IV, of the Political Constitution of the United Mexican States.

State Taxes in Guanajuato

This article entitled State Taxes in Guanajuato briefly and precisely develops the taxes that are contributed in said state to comply in a timely manner, each tax includes the necessary elements to be understood and applied by the reader to their current tax situation such as who are the people who must comply with said tax, what will be applied and what percentage or rate should be applied to determine the amount to pay, in such a way as to help a healthy tax culture in our State and Country.

A Comparative Analisys of Poverty Theories

Several scholars of the issue of poverty point out that the different ways in which poverty is conceptualized and quantified are of the utmost importance because various poverty measures tend to capture different people as poor. In that sense, this research work seeks to conduct a theoretical and empirical research on theories of poverty, poverty measures and results. Also, we discuss the conceptual framework of the different poverty measures.

Public policy to reduce the learning gap between CONAFE and SEP students in the state of Michoacán, Mexico

This proposal is the result of a real qualitative and quantitative investigation of the conditions in which the educational system is for both organizations compared from 2000 to 2018 in Michoacán, The National Council for Educational Development (CONAFE) and the Ministry of Public Education (SEP). The validity of the hypothesis required the application of a multimodal structured survey in 2017, and allowed to verify the learning gap between CONAFE and SEP students in Michoacán. The purpose of this chapter is to design an appropriate public policy on educational matters that allows solving the hypothesis: Reduce the learning gap between students of two public organisms that provide basic education in the state of Michoacán, CONAFE and the regular service of the SEP in general. The proposal is framed in the Logical Framework Methodology model, recommended for Mexico by the National Council for the Evaluation of Social Programs (CONEVAL). The proposal adds steps to the guiding model that allow clarifying how to design an educational public policy to be presented in the instances of programmatic decision; consider eleven stages and not just eight.

Sustainability in higher education schools in México

The increase of gases in the ozone layer is an important issue nowadays in the Universities of Higher Education in Mexico; there is a great interest in contributing to the reduction of the carbon footprint, therefore, a study was carried out to calculate the footprint generated by the students of the Polytechnic University of Guanajuato through the use of software. The participants were 27 students of the Automotive Engineering degree of the sixth semester, which during this period kept a record of the consumption of PET bottles in their various presentations. The main findings were that the total CO2 they produce is 131.7 Kg, which would be equivalent to 0.176 barrels of oil and 1.19 m3 of space saved in landfills. Now, taking into consideration the entire student population (3,899), the calculation was projected annually and estimating the same consumption patterns, would save 76.3 barrels of oil against 515.55 m3 of space in sanitary landfills.

Determination of the causes of the non-linking of SMEs with public entities

SMEs, are a core point in our country, and are the innovative and creative part that few companies can achieve this result, in Ciudad Juarez specifically and according to the present research we find small and medium companies such as designers of robots, designers of dresses, bakeries, designers of pipelines, distributors of snacks, food, furniture designers, designs of parts of machinery, companies with great added value of which its existence is unknown. According to statistics from the Business Directory of the National Institute of Geography and Information Technology (INEGI), more than 85.7% of SMEs do not have the knowledge of the support offered by the government, and 14.3% of companies have knowledge of promotion programs and state government support the highest percentage knows the Entrepreneur Support Network, reaching 61.1%, followed by the Let's Grow Together program with 42.6%, as well as other INADEM programs with 39.4 percent. This creates a problem since these types of companies require the support of the public sector and in the same way the public sector needs to prove the destiny of these designated supports. Then we ask ourselves the research question: if there are innovative SMEs and there are resources in the public sector, then what are the causes of non-linking? This theme is the central point of the present investigation.

Comparative Analysis between the Integrating Company model and the Export Consortium in Mexico

Globalization has forced entrepreneurs of all types of companies to orient their steps of commercial leadership, to search for new forms of internationalization in order to be at the forefront of business transcendence. In Mexico, about 98% are small and medium-sized companies who seek to consolidate their exportable offer through different forms of international commercial collaboration. These figures involve substantive benefits such as: fair trade, specialization and the consolidation of the exportable supply. This research will address the figures of Integrative Company and the Export Consortium to make a comparison between both forms of international business cooperation. This qualitative research with a grounded theory research design had an extensive review of the literature that was carried out. It is concluded that although both figures have similar characteristics, the Integrating Company model offers more fiscal support to microenterprises, while the Export Consortium focuses on the work of small and medium enterprises.

Study of the context variables for the design of a sustainable economic model in gas service stations in Villahermosa, Tabasco

Objectives: To study the context variables, for the design of a sustainable economic model such as improvement to companies with service stations in Villahermosa, Tabasco. Methodology: Describe the most appropriate strategies to reach the target group: people who have vehicles for family use, shall apply where a survey to a sample of the population seeking to identify characteristics as habits of consumption, frequency of use, additional services and budget to invest. Contribution: The design of a sustainable economic model.

Innovation in micro enterprises: Mérida, Yucatán

This document records the results of the project called technological profile of the micro enterprise, from which one of the elements of the study is broken down, innovation, from which the information associated with the factor is analyzed, in relation to the activities carried out by companies such as corner stores, consulting, construction, manufacturing, among others. Information that was classified into three variants: destination of the investment made by entrepreneurs in the same company to innovate, activities to attract customers and ways of positioning the company. The purpose of the study is to analyze the behavior of the actions carried out by companies based on innovation. The methodology used was considered with a sample size of 384 questionnaires applied to the owners and / or managers of the economic units, registered in the national statistical directory of economic units (DENUE), from which 340 were directed to micro companies. The main results are related to a precarious investment for the promotion of employee participation in proposals to make changes in the products or services offered, as well as the low consideration of customer suggestions for the creation or sale of new However, the entrepreneur directs his effort to differentiate himself from the competition, but there is no culture of investing in the improvement of his processes and distribution, as well as in the development of new products. The type of business turnaround does not always allow participation in events to position the brand and / or the products they handle.