Resumo

AMEZCUA LUJAN, Martha Karina; RIVERA ESPINOZA, María Patricia  e  RUIZ MORENO, María del Rosario. Application of accounting regulations and income tax evasion in México. Trascender contab. gest. [online]. 2020, vol.5, n.14, pp.2-16.  Epub 22-Nov-2021. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v0i14.74.

It is examined whether the application of accounting regulations contributes to the ISR income tax evasion in Mexico. An observational descriptive study was realized and the qualitative analysis of several legal precepts contained in the Ley del Impuesto Sobre la Renta (“Mexican Income Tax Law” or “LISR”), as well as regulatory criteria in the tax sphere, taking as a sample taxpaying legal entities and individuals subjects to both the payment of ISR and the fulfillment of their fiscal duties, such as bookkeeping and applying accounting rules, an analysis was performed on the data obtained from economic censuses. The results prove that tax evasion was lower in legal entities that are obliged to apply accounting regulations following the LISR, compared to individual subjects who are not obliged to apply such regulations. It is recommended the further study of the fiscal impact. It is concluded that the application of the accounting normative contributes to the reduction of fiscal evasion of ISR in Mexico.

Palavras-chave : rules; accounting; taxation.