El efecto financiero y social que causa la compensación universal al fisco mexicano como medio de extinción de una obligación

Abstract

The financial and economic impact on taxpayers with the entry into force of the amendment to article 25 section VI subsection a) of the Federation's Income Law in 2019, by means of which the universal compensation of taxes is eliminated, It has discouraged the causes, it has had an impact on the growth of 0.002 (zero point, zero, zero two percent) of the gross domestic product of the economy in the year of 2019, which was affected by the increase of: $ 130,500,000,000.00 percent thirty thousand five hundred million pesos in the last three years, due to the application of the extension of obligations and which represented 48.4%, compared to two thousand fourteen, have shaken the administration headed by Andrés Manuel López Obrador, to the Ministry of Finance and Public Credit and to the Bank of Mexico, this without dimensioning that some companies would take the path of fatigue and opt for b use the protection of federal justice, as in the case of the company Rex Irrigation Zacatecas, S.A. from C.V.