The objective of this research work is to observe the current scope of the fiscal stimulus the object of this research and derived from this observation, a research instrument such as the questionnaire, focused on: restaurateurs, teachers of the school of the Accounting and Administration of the UV, people with disabilities and professionals in general; the instrument served to understand how effective is the fiscal stimulus of employers whio hire people with disabilities; contained in Articles 186 from the “ISR” (Income Tax) Law and 16 part A, section X of the LIF (Revenau Law of the Federation) (Ediciones Fiscales ISEF, S.A., 2017); the instrument supports to make a proposal that seeks a balance between social interests and tax collections that the aforementioned tax stimulus intends apart from the benefits that the taxpayer (in this case the restaurant owner) can obtain.
本研究工作的目的是观察当前财政刺激的范围，本研究的对象并由此得出调查问卷等研究工具，重点研究对象为:餐馆老板、会计与行政管理学院的教师、残疾人和一般专业人士;该工具的作用是了解财政刺激对雇用残疾人的雇主的效果如何;载于“ISR”(所得税法)第186条和LIF(联邦税收法)第16部分第X节(Ediciones Fiscales ISEF, sa, 2017);该文书支持提出一项建议，寻求社会利益和税收之间的平衡，上述税收刺激计划除了纳税人(在本例中是餐馆老板)可以获得的利益之外，还打算实现社会利益和税收之间的平衡。
{"title":"Análisis del estímulo fiscal de la contratación a personas con discapacidad en el sector restaurantero de Xalapa","authors":"Erick Moisés Arenas Del Ángel, César Vega Zárate, Leticia Murcia López","doi":"10.25009/hccs.v0i17.60","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.60","url":null,"abstract":"The objective of this research work is to observe the current scope of the fiscal stimulus the object of this research and derived from this observation, a research instrument such as the questionnaire, focused on: restaurateurs, teachers of the school of the Accounting and Administration of the UV, people with disabilities and professionals in general; the instrument served to understand how effective is the fiscal stimulus of employers whio hire people with disabilities; contained in Articles 186 from the “ISR” (Income Tax) Law and 16 part A, section X of the LIF (Revenau Law of the Federation) (Ediciones Fiscales ISEF, S.A., 2017); the instrument supports to make a proposal that seeks a balance between social interests and tax collections that the aforementioned tax stimulus intends apart from the benefits that the taxpayer (in this case the restaurant owner) can obtain.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114325522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Luisa Fernanda Esparza Santos, Ángel David Pedroza Ramírez
Se considera como energías alternas a todas aquellas que provienen de los recursos naturales. En el esfuerzo por su implementación surge un nuevo término llamado competitividad territorial. Este artículo presenta una implementación de una nueva metodología de análisis de competitividad territorial del estado de Zacatecas en la adopción de las siguientes energías alternas: eólica, solar, geotérmica e hidráulica. La metodología descrita se basa en tres perspectivas contables: ambiental, humana y económico-financiera. Para la perspectiva ambiental, se analizaron algunas variables relacionadas con las energías en mención y se propusieron los mejores municipios para cada energía. La perspectiva humana analizó la existencia de mano de obra calificada en México para la implementación de energías alternas. Finalmente, en la perspectiva económico-financiera, se analizó si es posible el destinar recurso para estos fines basados en el presupuesto para dicho estado. Esta investigación concluye con una lista de los municipios más aptos para las energías mencionadas que, bajo esta nueva metodología de análisis, propone a Zacatecas con competitividad territorial para la adopción de energías alternas.
{"title":"Energías alternas en Zacatecas: Una nueva metodología para evaluar la competitividad territorial","authors":"Luisa Fernanda Esparza Santos, Ángel David Pedroza Ramírez","doi":"10.25009/hccs.v0i18.65","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.65","url":null,"abstract":"Se considera como energías alternas a todas aquellas que provienen de los recursos naturales. En el esfuerzo por su implementación surge un nuevo término llamado competitividad territorial. Este artículo presenta una implementación de una nueva metodología de análisis de competitividad territorial del estado de Zacatecas en la adopción de las siguientes energías alternas: eólica, solar, geotérmica e hidráulica. La metodología descrita se basa en tres perspectivas contables: ambiental, humana y económico-financiera. Para la perspectiva ambiental, se analizaron algunas variables relacionadas con las energías en mención y se propusieron los mejores municipios para cada energía. La perspectiva humana analizó la existencia de mano de obra calificada en México para la implementación de energías alternas. Finalmente, en la perspectiva económico-financiera, se analizó si es posible el destinar recurso para estos fines basados en el presupuesto para dicho estado. Esta investigación concluye con una lista de los municipios más aptos para las energías mencionadas que, bajo esta nueva metodología de análisis, propone a Zacatecas con competitividad territorial para la adopción de energías alternas.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121152679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The impact that the Mexican population has suffered with severe acute respiratory syndrome (SARS), popularized as COVID-19, has become a social and economic problem, the government has spread isolation and distancing measures among people to reduce the contagion causing instability in the finances of companies and small taxpayers, causing people to have more expenses than income. This problem has led to the need to close branches, offices, premises and layoffs of the workforce. Using a quantitative methodology for analyzing the impact of COVID-19 on economic activity in the business sector of the city of Xalapa, we used the survey as a research technique to know accurately the situation, identify the guidelines provided by the government to return to the new normal, and propose strategies to promote the use of digital platforms facilitating the e-commerce drives the remote work, generating initiatives for the care of the local economy; in addition, an administrative and financial planning in the fulfillment of fiscal obligations in the scenario of a return of staggered activities for the recovery of the economic stability of the entrepreneurs.
{"title":"Impacto en la actividad económica por covid-19 en empresarios de Xalapa, Ver.","authors":"Daniel Acosta Mejía, Alma Karina Baizabal Leal","doi":"10.25009/hccs.v0i15.43","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.43","url":null,"abstract":"The impact that the Mexican population has suffered with severe acute respiratory syndrome (SARS), popularized as COVID-19, has become a social and economic problem, the government has spread isolation and distancing measures among people to reduce the contagion causing instability in the finances of companies and small taxpayers, causing people to have more expenses than income. This problem has led to the need to close branches, offices, premises and layoffs of the workforce. Using a quantitative methodology for analyzing the impact of COVID-19 on economic activity in the business sector of the city of Xalapa, we used the survey as a research technique to know accurately the situation, identify the guidelines provided by the government to return to the new normal, and propose strategies to promote the use of digital platforms facilitating the e-commerce drives the remote work, generating initiatives for the care of the local economy; in addition, an administrative and financial planning in the fulfillment of fiscal obligations in the scenario of a return of staggered activities for the recovery of the economic stability of the entrepreneurs.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"35 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132242059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This work is carried out under the primary objective of disseminating the events derived from the pandemic caused by the SARS-CoV-2 virus, which occur in Mexican companies, so that it does not remain an unnoticed event and, to that entrepreneurs, based on what they have experienced, can plan their next businesses more carefully or, in their case, know how to recover from what they have experienced. All the information was collected from a cross-sectional perspective and through recognized, valid and highly prestigious communication media in terms of reliability.
{"title":"Impacto financiero en las empresas mexicanas como consecuencia del covid-19","authors":"Xochitl Patricia Herrera Xocuis, Gerardo Eduardo León Hernández","doi":"10.25009/hccs.v0i17.55","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.55","url":null,"abstract":"This work is carried out under the primary objective of disseminating the events derived from the pandemic caused by the SARS-CoV-2 virus, which occur in Mexican companies, so that it does not remain an unnoticed event and, to that entrepreneurs, based on what they have experienced, can plan their next businesses more carefully or, in their case, know how to recover from what they have experienced. All the information was collected from a cross-sectional perspective and through recognized, valid and highly prestigious communication media in terms of reliability.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"3 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115779654","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Gabino Hernández Hernández, María del Carmen García García, Alicia Eguía Casis
In Mexico, the percentage of people who save voluntarily for their retirement fund is very low. The general objective of this paper is to highlight the importance and fiscal benefits of voluntary savings for retirement. Thus contributing to the achievement of the Sustainable Development Goals; specifically to the end of poverty, in this case, in adulthood, promoting sustained, inclusive and sustainable economic growth, full and productive employment and decent work; as well as the reduction of inequalities, progressively achieving greater equality of income and opportunities. This research work is based on a mixed approach, with a descriptive and documentary design. It highlights the importance of voluntary savings for retirement, and its fiscal benefit; however, it does not rule out the responsibility of the Government in reforms for a better functioning of the current pension system.
{"title":"Ahorro voluntario para el retiro: su beneficio fiscal","authors":"Gabino Hernández Hernández, María del Carmen García García, Alicia Eguía Casis","doi":"10.25009/hccs.v0i18.61","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.61","url":null,"abstract":"In Mexico, the percentage of people who save voluntarily for their retirement fund is very low. The general objective of this paper is to highlight the importance and fiscal benefits of voluntary savings for retirement. Thus contributing to the achievement of the Sustainable Development Goals; specifically to the end of poverty, in this case, in adulthood, promoting sustained, inclusive and sustainable economic growth, full and productive employment and decent work; as well as the reduction of inequalities, progressively achieving greater equality of income and opportunities. This research work is based on a mixed approach, with a descriptive and documentary design. It highlights the importance of voluntary savings for retirement, and its fiscal benefit; however, it does not rule out the responsibility of the Government in reforms for a better functioning of the current pension system.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133412514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
José de Jesús Medina Corona, Socorro Enriqueta López Moreno, Martha Elena Báez Martínez, José Cruz Morales Carpinteyro
Since ancient times, religion has marked paradigms in different periods of history, so our objective is to objectively propose and analyze the taxation and correct control of the expenses and income of a Religious Association, through technical research, where different documents such as books, articles in specialized electronic journals, documentary analysis, financial information standards, not only mention is made of the history, legal personality, tax obligations, taxation and applicable aspects in the Income Tax Law, which is reflected It is the correct system of control of expenses and income, which is a fundamental part for a correct accounting, as for an association of this type, there is the erroneous idea of confusing that being in the Non- Profit segment it should not carry electronic accounting or in some cases make income tax returns, sometimes Certain issues are unknown and for this reason this article arises in search of correcting this situation and creating corporate responsibility. At the end of this investigation is the breakdown of income and expenses of a certain Religious Association, explaining in detail when it corresponds to contribute with the corresponding tax.
{"title":"Estudio de una asociación religiosa","authors":"José de Jesús Medina Corona, Socorro Enriqueta López Moreno, Martha Elena Báez Martínez, José Cruz Morales Carpinteyro","doi":"10.25009/hccs.v0i16.51","DOIUrl":"https://doi.org/10.25009/hccs.v0i16.51","url":null,"abstract":"Since ancient times, religion has marked paradigms in different periods of history, so our objective is to objectively propose and analyze the taxation and correct control of the expenses and income of a Religious Association, through technical research, where different documents such as books, articles in specialized electronic journals, documentary analysis, financial information standards, not only mention is made of the history, legal personality, tax obligations, taxation and applicable aspects in the Income Tax Law, which is reflected It is the correct system of control of expenses and income, which is a fundamental part for a correct accounting, as for an association of this type, there is the erroneous idea of confusing that being in the Non- Profit segment it should not carry electronic accounting or in some cases make income tax returns, sometimes Certain issues are unknown and for this reason this article arises in search of correcting this situation and creating corporate responsibility. At the end of this investigation is the breakdown of income and expenses of a certain Religious Association, explaining in detail when it corresponds to contribute with the corresponding tax.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131979611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
COVID-19 has rethought and accelerated the use of technology in financial terms; the emergence and consolidation of the industry called Fintech (finance plus technology) has given way to the creation of financing alternatives that allow small investors to contribute economic resources to finance ideas or projects of social, business, and real estate through digital platforms of collective funding. In Mexico there is an attempt to regulate these platforms, however, it is still insufficient, therefore, the objective of this paper is to recognize the emergence of financial technology platforms and to identify whether they can be a new form of viable financing for entrepreneurship in Mexico, on the basis of a theoretical review of the collaborative economy model as a basis for the emergence of this collective financing model and then a classification of the type of existing platforms and the rewards they offer, in order to generate some conclusions that allow to delve into the subject and motivate new research work. The limitations of this research lie in the limited access to quantitative information to make a model that explains the penetration of this type of financing, the speed with which they are advancing both in market penetration and in the regulatory field, however, it is recognized that this paper contributes to the conceptualization of collective financing as well as to its dissemination and knowledge since it is a form of circulation of financial capital in the 21st century that is revolutionizing the form of credit in Mexico and the world.
{"title":"Plataformas de financiamiento colectivo en México. Una alternativa para emprendedores","authors":"Miguel Ángel González Romero, Edmundo Mejía Sánchez, Gerardo Ablanedo Rosas, Josabeth Juárez Mendoza","doi":"10.25009/hccs.v0i16.48","DOIUrl":"https://doi.org/10.25009/hccs.v0i16.48","url":null,"abstract":"COVID-19 has rethought and accelerated the use of technology in financial terms; the emergence and consolidation of the industry called Fintech (finance plus technology) has given way to the creation of financing alternatives that allow small investors to contribute economic resources to finance ideas or projects of social, business, and real estate through digital platforms of collective funding. In Mexico there is an attempt to regulate these platforms, however, it is still insufficient, therefore, the objective of this paper is to recognize the emergence of financial technology platforms and to identify whether they can be a new form of viable financing for entrepreneurship in Mexico, on the basis of a theoretical review of the collaborative economy model as a basis for the emergence of this collective financing model and then a classification of the type of existing platforms and the rewards they offer, in order to generate some conclusions that allow to delve into the subject and motivate new research work. The limitations of this research lie in the limited access to quantitative information to make a model that explains the penetration of this type of financing, the speed with which they are advancing both in market penetration and in the regulatory field, however, it is recognized that this paper contributes to the conceptualization of collective financing as well as to its dissemination and knowledge since it is a form of circulation of financial capital in the 21st century that is revolutionizing the form of credit in Mexico and the world.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124503878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The location of the university academic staff in two clearly identified contexts, the academic and the unionist, constitutes one of the causes, among many others, of the current educational problem. The origins and causes of unionism and its awareness on the part of academic staff working in higher education institutions force us to review history since the birth of university unionism, almost six decades ago. This work aims to present information that allows a clear picture of how unionism began in higher education institutions, the problems it went through until it achieved its consolidation and its role in labor relations.
{"title":"El sindicalismo universitario en México y las relaciones laborales","authors":"Tamara Morales Owseykoff, Héctor Rogelio Olivares Galván","doi":"10.25009/hccs.v0i16.53","DOIUrl":"https://doi.org/10.25009/hccs.v0i16.53","url":null,"abstract":"The location of the university academic staff in two clearly identified contexts, the academic and the unionist, constitutes one of the causes, among many others, of the current educational problem. The origins and causes of unionism and its awareness on the part of academic staff working in higher education institutions force us to review history since the birth of university unionism, almost six decades ago. This work aims to present information that allows a clear picture of how unionism began in higher education institutions, the problems it went through until it achieved its consolidation and its role in labor relations.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128744771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Laura Palmira Vargas Arena, Gerardo Hernández Barrena, Salvador Sánchez Ruanova
According to the Constitution of the United Mexican States, citizens are obliged to contribute to public spending, however currently some taxpayers fail to pay their taxes due to the lack of a tax culture, which generates delays in the organization of the State, in addition to little satisfaction of collective needs and that faced with this situation they remain dissatisfied, arguing their actions with situations ranging from reasonable to incongruous in order not to fulfill their duties. This tends to become a crucial phenomenon for tax collection, which is why this research will be carried out, which aims to expose how it would impact tax collection, if taxpayers had a tax culture, which will be of a correlational type to show the Cause and effect of the tax culture on tax collection and by the data used will be qualitative using data observable by different authors in order to analyze the information obtained, concluding that the tax culture has a positive impact on tax collection in our country.
{"title":"La cultura tributaria y su impacto en la recaudación fiscal","authors":"Laura Palmira Vargas Arena, Gerardo Hernández Barrena, Salvador Sánchez Ruanova","doi":"10.25009/hccs.v0i15.54","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.54","url":null,"abstract":"According to the Constitution of the United Mexican States, citizens are obliged to contribute to public spending, however currently some taxpayers fail to pay their taxes due to the lack of a tax culture, which generates delays in the organization of the State, in addition to little satisfaction of collective needs and that faced with this situation they remain dissatisfied, arguing their actions with situations ranging from reasonable to incongruous in order not to fulfill their duties. This tends to become a crucial phenomenon for tax collection, which is why this research will be carried out, which aims to expose how it would impact tax collection, if taxpayers had a tax culture, which will be of a correlational type to show the Cause and effect of the tax culture on tax collection and by the data used will be qualitative using data observable by different authors in order to analyze the information obtained, concluding that the tax culture has a positive impact on tax collection in our country.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127226321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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