Fiscalización del sueldo pagado a trabajadores residentes en el extranjero

Abstract

This research work offers a description of the main tax obligations of workers residing abroad, showing the difference between the tax on salaries paid to them and the salary paid to national workers, resulting in an economic disadvantage for national workers. This shows a violation of the principle of equity, established in article 31, section IV, of the Political Constitution of the United Mexican States. Therefore, this will be an exploratory and comparative investigation of the tax control of salaries paid to workers residing abroad and to nationals, that allows us to identify inequality in remuneration for work of equal value.