Resumen

RIOS GRANADOS, Gabriela  y  SANTOS FLORES, Israel. The simplified trust regime in the Mexican income tax law and its fight against informality. Bol. Mex. Der. Comp. [online]. 2022, vol.55, n.164, pp.183-204.  Epub 14-Jun-2024. ISSN 2448-4873.  https://doi.org/10.22201/iij.24484873e.2022.164.18095.

The paper aims to analyze the regulation introduction of the so-called Simplified Confidence Tax Regime, which replaces the Tax Incorporation Regime (RIF) in the Income Tax Act and in force form 2022. In this regard, a critical review of the tax law is made from the dogmatic nature of tax law, especially from their fundamental aspects; analyzing if it’s pursuits extrafiscal purposes or it it’s an option economy regimen.

Palabras llave : Confidence tax regime; Taxes; informal economy; Extrafiscal proposes; Option economy; Mexico.

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