Propuesta de normativa administrativa fiscal para el arrendamiento de vivienda: Caracterización y evasión de ISR
DOI:
https://doi.org/10.29105/vtga5.2-724Keywords:
arrendamiento, impuestos, evasión, airbnbAbstract
The New way of doing business is evolve quickly, but tax legislation is not prepared for these changes, as a result is the informal economy. With the current ways of host or renting through the use of the platforms such as Airbnb, where the formalities of the service are not available to the authorities. The lease regime is the most evasion regime in Mexico, in this investigation an estimate is made of the evasion of the leasing of house room of ISR of natural persons in the city of Ensenada, Baja California, in order to reveal to the amount the tax revenues that the federation is leaving to perceive as well as proposing measures to reduce the evasion.
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