Factores del comportamiento tributario
DOI:
https://doi.org/10.29105/vtga6.1-570Keywords:
Factores, Comportamiento Tributario, Credibilidad, Complejidad, Capacidad EconómicaAbstract
The present investigation consists on analyzing the
determining factors on the tax behavior of the
microentrepreneurs since the 2014 tax reform entered into
force. Considering that the tax systems in Mexico have
faced constant changes, for the correct compliance of their
tax obligations, as well as the changes in relation to their
previous status that they had been exercising until 2013.
Also to obtain reliable information directly from taxpayers
on new procedures for complying with their tax obligations
due to the complexity or ease to accomplish them out. It
was conducted through an exploratory, descriptive and
explanatory, non-experimental, cross-sectional
investigation, where three main variables were established:
credibility in the system, complexity for the fulfillment of
its obligations and economic capacity of the microentrepreneurs. According to the results of this study, the variables investigated affect 61.67% of tax behavior.
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