Uso de las Tecnologías de Información en la Nueva Administración Tributaria en México

Resumen

Globalization is a global phenomenon that the way of doing business in the current world and both operational areas, such as administrative, are influenced by this phenomenon. In fiscal aspects, relative to the tax form, it is not the exception. The Federal Tax Administration, has bet heavily on technology as a means of collection and indirectly has forced taxpayers to invest, update their way of operating and manage their businesses to comply with the new tax functions. The intensive use of technology in the tax area has helped the Tax Administration to have greater control and information about the operations carried out by taxpayers and using the tools allowed to comply with current tax provisions. Some of the most notorious benefits were the reduction of paper after the obligation of electronic invoicing as the only fiscal receipt and the physical space for the protection of information. This article demonstrates that the technological advances implemented by the Tax Administration in the Tax Reform 2014 in Mexico, from the taxpayers' perception and with information from the Tax Administration Service generate multiple benefits for the parties involved, however, the implementation has not It has been simple for taxpayers, since they require investment in computer equipment and training to understand each one of changes in tax regulations.