Abstract

RODRIGUEZ NAVA, Abigail  and  RUIZ ALARCON, Carmelina. Contribución efectiva al Impuesto Sobre la Renta en personas morales del régimen general. Econ: teor. práct [online]. 2013, n.38, pp.9-49. ISSN 2448-7481.

This paper analyzes the effective contribution to the income tax by the Mexican companies. This is made from the comparison between net incomes and tax expenses of larger capitalization companies in Mexico, namely the companies listed on the Mexican Stock Market. A methodology for determining the effective rate of tax paid is also proposed, the magnitude of the deductions allowed is quantified, and the potential tax revenues scenarios are projected. Research also suggest the weakness of the Income Tax Law because it includes a wide range of tax benefits and tax deductions, but if these benefits have a positive impact on key macroeconomic variables is not confirmed yet.

Keywords : income taxes; legal persons; Mexican companies; taxable income.