Factors that impact the transition to the new regime (RESICO) in microenterprises in the town of Escarcega

Abstract

Taxation becomes the most important issue of a country, with them social needs are covered, this has laws that regulate the tax collection system; these are changing to adjust to new political, economic and social environments of the country. The new simplified trust regime (RESICO) arises as a response to the shortcomings of the tax incorporation regime, it offers taxpayers to file their returns in a simplified manner and to corporations a greater liquidity. The main objective of the research is to identify the factors that intervene in the taxpayer's decision process to make the transition to the new simplified regime. The methodology presented by Sampieri, Collado, & Lucio will be applied, with a questionnaire as a data collection instrument, which has a total of 20 items rated on a Likert scale, which is validated through Cronbach's alpha for greater reliability. One of the relevant factors of the research is the resistance, which shows that 34% of the entrepreneurs or business owners consider that the Resico has a higher tax rate, which shows the lack of knowledge of the ISR (Income Tax) rate they pay in the Resico and 36% disagree and totally disagree, so they accept that this regime provides a lower tax rate. In conclusion, it allows determining that the Resico has a greater technological facility at the moment of declaring.