Global analysis of the ISRTP and its equivalents in Baja California
The objective of this article is to compare the set of laws, regulations and procedures of public finances, onthe rates, taxes and contributions that govern in various countries of the world, through the collection of thePayroll Tax. This tax is caused by transactions in labour relations (such as wa...
| Autores: | ; ; |
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| Tipo de documento: | Artigo |
| Estado: | Published version |
| Data de publicação: | 2023 |
| País: | México |
| Recursos: | UNISON |
| Repositório: | Trascender, Contabilidad y Gestión |
| Idioma: | Espanhol |
| OAI Identifier: | oai:oai.trascender.unison.mx:article/196 |
| Acesso em linha: | https://trascender.unison.mx/index.php/trascender/article/view/196 |
| Nível de acesso: | Acesso aberto |
| Palavra-chave: | Impuesto nómina global Tax payroll |
| Resumo: | The objective of this article is to compare the set of laws, regulations and procedures of public finances, onthe rates, taxes and contributions that govern in various countries of the world, through the collection of thePayroll Tax. This tax is caused by transactions in labour relations (such as wages and benefits) and constitutessome differences and similarities in contrast to the Personal Work Remuneration Tax charged in the Stateof Baja California, Mexico. Being a qualitative research, not experimental, transversal and exploratory, a documentary analysis was carried out. One of the main findings is the perception of the Payroll Tax as a node in need of transparency as to how it is collected, as it depends directly on the responsibility of the governments involved, of the quality of the public policy that is implemented, as well as of the stimulus to such a tax and of whether results are achieved in the target population, through the fulfillment of the extra-fiscal purposes for which such a contribution is created |
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