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Economía UNAM
versión impresa ISSN 1665-952X
Resumen
FUJII OLECHKO, Dmitri; CANDAUDAP CAMACHO, Luis Eduardo y ROMAN ZOZAYA, Carlos Ernesto. Effectiveness of Tax Incentives in Companies in the State of Mexico, 2001-2006. Economía UNAM [online]. 2009, vol.6, n.18, pp.123-143. ISSN 1665-952X.
This article analyzes the impact of tax incentives on companies in the State of Mexico by using a classification of the manufacturing sector that divides industries according to the technological capacities they generate. The results indicate that there is a need to rethink the objectives of the Tax Incentive program in the State of Mexico and redesign the reference framework that governs the distribution of these incentives, in order to direct them to "target" companies that develop innovative projects that maximize the return rate of assigned resources. In addition to this effort, the Mexican intellectual property system must be improved and consolidated in order to guarantee the profitability of developing innovative projects on domestic territory.