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Abstract
Régimen Fiscal Simplificado
Mtra. Ixchel Tenorio Cruz
RESUMEN: El objetivo de este trabajo es analizar el régimen fiscal simplificado, determinar cuáles son los beneficios que se obtienen de tributar en este régimen, qué personas pueden acceder a él, para finalmente centrarnos en la creación de las empresas integradoras, a las cuales se les permite acceder a este medio de tributación.
Palabras Clave: Régimen Fiscal Simplificado; empresas integradoras; justicia tributaria; ISR.
ABSTRACT: The aim of this paper is to analyze the simplified tax regime, identify the benefits gained from taxation in this regime, which people can access it, to finally focus on the creation of integrating companies to which they are allowed access this through taxation.
Keywords: Simplified Tax System; integrators; tax justice; ISR.