Análisis comparado de los beneficios y obligaciones fiscales del empleado en Colombia y México para el año gravable 2015 un estudio de caso

This research deals with a comparative analysis of the benefits and employee tax liabilities in Colombia and Mexico for the 2015 analysis, in which the impact that taxation of these countries in the annual declaration of income tax is studied that year, in order to identify similarities and differen...

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Autores:
Palacin Bossa, Guillermo David
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2017
Institución:
Corporación Universidad de la Costa
Repositorio:
REDICUC - Repositorio CUC
Idioma:
spa
OAI Identifier:
oai:repositorio.cuc.edu.co:11323/741
Acceso en línea:
https://hdl.handle.net/11323/741
https://repositorio.cuc.edu.co/
Palabra clave:
Persona natural
Persona física
Empleado
Deducción
Renta exenta
México
Colombia
Natural person
Employee
Deduction
Income-free
Rights
openAccess
License
Atribución – No comercial – Compartir igual
Description
Summary:This research deals with a comparative analysis of the benefits and employee tax liabilities in Colombia and Mexico for the 2015 analysis, in which the impact that taxation of these countries in the annual declaration of income tax is studied that year, in order to identify similarities and differences from a tax point of view. Additionally they disclosed what are the benefits and obligations held by the employee in both countries by 2015. In effect, each tax system pursues ends in common; only differ from the control mechanisms used in each country. However, the situation is changing with the many unfair tax reforms implemented year after year, although it is worth mentioning that they are justified. However, they trigger certain economic effects that affect the fulfillment of the substantial tax obligation, even though it implies an economic sacrifice for the taxpayer, and thus provokes certain reactions, which lead him to devise forms of evasion and fiscal fraud that in the last affect the economy of a country in general. This study was carried out considering the mixed methodology, and as a research strategy the case study was used, which allows to understand the dynamics present in singular contexts and to obtain data from different sources, as well as to deepen in concrete and to obtain broader knowledge on the Phenomenon studied. The results of the investigation showed that despite the complexity of the Colombian tax system; Employees in Colombia have more tax benefits than those employed in Mexico, because the ISR Law in Colombia greatly stimulates these taxpayers by reducing their tax burden.