RECAI Revista de Estudios en Contaduría, Administración e Informática | 2019
Efectos tributarios del Régimen de Incorporación Fiscal (RIF) en México: 2014- 2017
Abstract
In order to reduce tax evasion and informality in small taxpayers, in the 2014 reform, a new regime was implemented aiming to bring about several fiscal benefits. The system hoped to attract persons and organizations operating in the informal economy and begin incorporating new taxpayers in a benefits scheme that, in the beginning, would represent an expense for the public treasury. Using descriptive and explanatory methodology, this research presents the results brought about by the new regime in the period from 2014 to 2017.