Análisis de las Disposiciones Fiscales Aplicable a la Industria Restaurantera en Ensenada Baja California
DOI:
https://doi.org/10.29105/vtga3.3-991Keywords:
Industry, Restaurant, Tourism, Reform, TaxAbstract
The restaurant industry satisfies the social and economic needs of the population; however, this sector has shown an economic slowdown, coinciding with fiscal reforms. While the tourism industry abroad has tax supports, In Mexico receives a treatment of general way, Even though the restaurant industry forms an important part of the local and tourist economy, contributing a large percentage of the national and international gross national product and, in turn, being one of the major sources of employment, it is presumed that the tax provisions of the Income and value added tax are the cause of the restaurant sector is affected in its competitiveness, It is extremely important to analyze the detailed provisions to protect the industry.
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