LEGALITY OF TAX REFORM FOR CIVIL SOCIETIES AND ASSOCIATIONS DEDICATED TO EDUCATION, ITS EFFECT ON COMPETITIVENESS, LEGALIDAD DE LA REFORMA FISCAL PARA SOCIEDADES Y ASOCIACIONES CIVILES DEDICADAS A ENSENANZA, EFECTO EN SU COMPETITIVIDAD OPERATIVA

This research addresses the issue of how tax reform applies to societies and associations dedicated to education in Mexico, its legality and the effect on competitiveness of operations. These associations are recognized by the Mexican tax law as legal persons not taxpayers for income tax purposes. However, the tax reforms effective as of January 2014 are conditional on the recognition of authorized donees as taxpayers not otherwise be subject to tax. Fiscal area specialists were consulted and interviewed in various accounting firms to identify their opinion on the legality of the tax reform. Questionnaires were also applied to managers of these companies to identify the effect of tax reforms in its operational competitiveness. This research is quantitative, descriptive and documentary. We gather information for a measuring instrument whose reliability was determined by statistical analysis. It was then applied to the sample population. The information obtained was processed through statistical analysis to arrive at the results of the investigation.