Efectos de la transición al RIF de microempresas de la ciudad de Valle de Santiago, Guanajuato

Abstract

As a measure to reduce tax evasion and informality, the Fiscal Incorporation Regime (RIF) arises with the 2014 tax reform, which generated a radical change in tax obligations and in the way taxpayers must comply, a situation that It mainly affects micro and small businesses, so this work aims to identify the affectations and benefits derived from the incorporation into the RIF of micro-enterprises in the city of Valle de Santiago, Guanajuato; It is based on a qualitative study, applying the in-depth semi-structured interview technique to 30 taxpayers who have been taxing in the RIF since January 1, 2014. The main results indicate that the tax reform is not entirely negative, the intention of the government of reducing informality has been met, however, the execution has setbacks, as small business owners do not have a sufficient fiscal culture or technological preparation to fulfill their obligations on their own, in addition to the fact that the increase in operating expenses represents a strong load for companies, a situation that places them at a disadvantage with respect to their competitors.