El servicio de administración tributaria y su impacto fiscal en México

Abstract

The Tax Administration Service is a decentralized agency of the public administration created on July 1, 1997, with the purpose of promoting voluntary compliance with tax obligations and collecting taxes from taxpayers, which is endowed with auditing and collectors powers, legal representation, as well as identification and control of the taxpayer registry; that has implemented technological innovations that help the taxpayer comply with their tax obligations in an easy, safe and efficient manner, such as the e.firma, the electronic invoice, the tax mailbox and the electronic accounting, therefore, to face the persistent reluctance of the governed before the mission of the Tax Administration Service, the objective of disseminating the existence of its innovations and its statistically measurable results is achieved, in order to be able to note its success in fulfilling the mission of collecting, and with it perceive the consolidation of the SAT as an institution that contributes to the economic growth of Mexico.