Resumen

ALVAREZ GOMEZ, Mayra Jacqueline; GALVAN MENDOZA, Oscar  y  VELASCO AULCY, Lizzette. Global analysis of the ISRTP and its equivalents in Baja California. Trascender contab. gest. [online]. 2023, vol.8, n.22, pp.33-63.  Epub 26-Jun-2023. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v8i22.196.

The objective of this article is to compare the set of laws, regulations and procedures of public finances, on the rates, taxes and contributions that govern in various countries of the world, through the collection of the Payroll Tax. This tax is caused by transactions in labour relations (such as wages and benefits) and constitutes some differences and similarities in contrast to the Personal Work Remuneration Tax charged in the State of Baja California, Mexico. Being a qualitative research, not experimental, transversal and exploratory, a documentary analysis was carried out. One of the main findings is the perception of the Payroll Tax as a node in need of transparency as to how it is collected, as it depends directly on the responsibility of the governments involved, of the quality of the public policy that is implemented, as well as of the stimulus to such a tax and of whether results are achieved in the target population, through the fulfillment of the extra-fiscal purposes for which such a contribution is created.

Palabras llave : Tax; payroll; global.