Fiscal and financial impact of organizations

Authors

Alfonso Martín Rodríguez (ed), Coordinator; María del Carmen Bautista Sánchez (ed), Coordinator; Virginia Guzmán Díaz de León (ed), Coordinator; Miguel Ángel Oropeza Tagle (ed), Coordinator; Martín López Cruz (ed), Coordinator

Keywords:

Tax authorities, Tax administration , Business organizations, Tax defense , Certificate of digital stamps , Tax effects, Companies , Corporate social responsibility , Automotive industry , Financial innovation , Economic growth, Tax incentive , Federal public freight transportation , Simplified Trust Regime , Legal entities , General Law Regime , Financial impact, Small and medium-sized companies , Minimum salary

Synopsis

The book Fiscal and financial impact of organizations is an academic work that addresses, from a multidisciplinary perspective, the main fiscal and financial challenges faced by organizations in Mexico. With a rigorous approach and based on recent research, this book seeks to provide analytical and strategic tools to improve business sustainability and competitiveness.

Throughout six chapters, the text explores key issues, such as tax defense strategies in the face of the restriction or cancellation of digital certificates, the fiscal effects of corporate social responsibility, the impact of financial innovation on economic growth, and the comparative advantages of existing tax regimes. In addition, it addresses specific tax incentives for sectors such as public freight transportation, as well as the implications of the increase in the minimum wage on small and medium-sized companies.

The book combines theoretical analysis, applied methodologies and case studies, integrating financial, fiscal and sustainability approaches. The collaboration between academics from the National System of Researchers (SNII) and students from the Master's Program in Taxation at the Autonomous University of Aguascalientes enriches the book with a transdisciplinary perspective that links theory with business practice.

This book is aimed at researchers, teachers, graduate students and professionals interested in the intersection between taxation and business finance, offering a solid basis for the design of strategies that allow organizations to face the challenges of a constantly changing fiscal and economic environment.

Chapters

  • Prologue
  • Tax defense strategy against the temporary restriction or definitive cancellation of the digital seal certificate
    Edgar Fernando García López, Virginia Guzmán Díaz de León, Luciano Carlos Rezzoagli
  • Fiscal effects of corporate social responsibility in the automotive industry in Aguascalientes, Mexico
    Sheyla Moreno Oropeza, Manuel Díaz Flores, Roberto González Acolt
  • Impact of financial innovation on economic growth in Mexico
    Pablo Andrés Franco Alonso, Alfonso Martín Rodríguez, María del Carmen Bautista Sánchez
  • The fiscal stimulus for using the Toll Road Network
    A support for the federal public freight transportation industry in Mexico
    Sergio Iván Ramírez Cacho, Miguel Ángel Oropeza Tagle, Luis Octavio Ríos Silva
  • Comparative analysis between the Simplified Trust Regime for legal entities and those of the General Regime: advantages and disadvantages
    María del Carmen Bautista Sánchez, Jorge Humberto López Reynoso, Marcos Castillo Medina
  • Financial impact on small and medium-size companies of the increase in the general minimum wage for fiscal years 2023 and 2024
    Martín López Cruz, Natalia Magdaleno Ramírez, Verónica Isabel Delgado Aguiñaga, José Santiago Morales González, Dana Paola Medina Saldaña
  • General conclusion
portada impacto fiscal

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Published

May 13, 2025

Series

Details about this monograph

ISBN-13 (15)

978-607-2638-00-6

Co-publisher's ISBN-13 (24)

978-607-69845-6-7