Reforma Fiscal Mexicana 2014 Estrategia Que Fomenta La Formalidad Empresarial, Generación De Empleo, Financiamiento, Crecimiento Y Competitividad (Mexican 2014 Strategy That Promotes Business Formality, Employment Generation, Financing, Growth and Competitiveness)

Spanish Abstract: Esta investigacion aborda el tema de la Reforma Fiscal 2014, como estrategia administrativa adoptada por el poder ejecutivo federal para fomentar la formalidad empresarial, generacion de empleo, acceso al financiamiento, el crecimiento y la competitividad empresarial. Durante varias decadas en Mexico, millones de pequenos comerciantes han realizado actividades economicas de manera irregular, sin registrarse al padron fiscal ni manifestar su inicio de actividades, ingresos, costos, domicilio, trabajadores, mucho menos han pagado impuestos. Como respuesta a esta situacion, el gobierno mexicano a partir del ano 2014 dio a conocer la reforma fiscal, que incentiva a estos millones de comerciantes a registrarse de manera voluntaria al padron fiscal, la cual les brinda reduccion de impuestos y facilidades administrativas. Esta investigacion es de tipo descriptivo documental transversal. La poblacion sujeta a estudio fueron 300 pequenos empresarios de Mexicali, Baja California. La investigacion se realizo en leyes, decretos, revistas y articulos de especialistas, ademas se diseno y aplico un cuestionario a comerciantes, para saber si ellos consideran la reforma fiscal una estrategia que ha fomentado la formalidad, empleo, financiamiento, crecimiento y competitividad. La informacion se proceso mediante estadistica descriptiva, los resultados permitieron conocer el efecto de la reforma fiscal y realizar las recomendaciones pertinentes. English Abstract: This research addresses the issue of Fiscal reform in 2014. We examine an administrative strategy adopted by the Executive federal power to foster business formation, generation of employment, access to financing, growth and business competitiveness. For several decades in Mexico, millions of small business owners have conducted economic activities in an irregular way. The operate without registering to the fiscal register or expressing, revenues, costs, home, workers. They have generally not paid taxes. In response to this situation, the Mexican Government from the year 2014 unveiled a fiscal reform. This reform encourages these merchants to sign up voluntarily to the fiscal register, which gives them a reduction of taxes and administrative facilities. We considered 300 small businesses in Mexicali, Baja California. Research was carried out in laws, decrees, journals and articles by specialists. In addition, we designed and a questionnaire and applied it to merchants. We wished to know if they consider tax reform strategy, which has fostered formality, employment, funding, growth and competitiveness. The information was processed using descriptive statistics, the results allowed to identify effect of the tax reform and make the relevant recommendations.