IMPACT OF RESEARCH ON THE TAX ENVIRONMENT OF ORGANIZATIONS
Synopsis
Research on the fiscal environment of organizations is a relatively recent topic in the scientific literature, and there are few published studies that analyze and discuss this important construct, and even more scarce are the studies published by researchers, academics and industry professionals that have discussed the fiscal environment in organizations in emerging economy countries, such as Mexico. Hence, it is important that researchers, academics and industry professionals focus their future research on providing theoretical and empirical evidence that demonstrates the importance of the fiscal study in any type and size of company and organization globally and, particularly, in small and medium-sized companies and organizations in Mexico, not only to comply with the fiscal obligations of any organization, but also as a mechanism to achieve a higher standard of living and welfare of society in general.
Chapters
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Prologue
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Analysis of the approach to the principle of proportionality of the Real Estate Acquisition Tax of the municipality of Aguascalientes.
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Application of the corporate group figure as a tax strategy
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Joint and several liability and its scope in tax refunds by the tax authority
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Burden of proof regarding the materialization of nonexistent transactions: Aguascalientes case
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Constitutionality of the tax on platforms that sell goods or provide digital services
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Proposal to reform the legal provisions governing conclusive agreements as alternative dispute resolution mechanisms in tax matters.
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Analysis of the legal framework for the taxation of fossil fuels and carbon dioxide emissions: the case of Mexico and its comparison with Spain.
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Financial impact of the elimination of the universal offsetting of tax credit balances: case of a company with economic activity taxed at zero VAT rate.
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Influence of sustainable development on the business performance of SMEs in Aguascalientes.
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Behavioral finance and its relationship with the profile of the decision-maker in Aguascalientes' SMEs
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License
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