Preliminary Analysis of the Wage and Salary Regime in Income Tax: Year 2022
This research analyzes the relevance of the Salary and Wage Regime as the main source of Income Tax (ISR) collection in Mexico during the 2022 fiscal year. The study was developed with a descriptive and documentary approach, complemented by quantitative analysis based on official statistics from the Tax Administration Service (SAT), the National Institute of Statistics and Geography (INEGI), and the OECD.
Preliminary Analysis of the Wage and Salary Regime in Income Tax: Year 2022
-
DOI: https://doi.org/10.22533/at.ed.2165112519086
-
Palavras-chave: Impuesto Sobre la Renta, recaudación tributaria, Régimen de Sueldos y Salarios, política fiscal, México
-
Keywords: Impuesto Sobre la Renta, recaudación tributaria, Régimen de Sueldos y Salarios, política fiscal, México
-
Abstract:
This research analyzes the relevance of the Salary and Wage Regime as the main source of Income Tax (ISR) collection in Mexico during the 2022 fiscal year. The study was developed with a descriptive and documentary approach, complemented by quantitative analysis based on official statistics from the Tax Administration Service (SAT), the National Institute of Statistics and Geography (INEGI), and the OECD.
- Leidy Uc Tzec
- Eric Soancatl Palacios
