Currently complying with the tax provisions, appropriately and in a timely manner is not an easy task. Despite the fact that with the tax reform some taxes have disappeared; such is the case of the cash deposit tax (IDE) or the flat-rate business tax (IETU); taxpayers must comply with the obligations derived from others; such as income tax (ISR), value added tax (VAT), special tax on production and services (IEPS), etc.
Taxpayer difficulties begin when they must register with the Federal Register of Causers (RFC), and must choose from a considerable list of options, a tax regime to which they must belong. Most of the people, when carrying out this process, do not pay enough attention to the information that is provided to them or allow a third party to carry out the procedures, partially or totally withdrawing from their tax responsibilities; for this reason, the difficulties of identifying and knowing your tax obligations become more acute.
A recent study carried out by the Organization for Economic Cooperation and Development (OECD) shows that in 2014, the year of the tax reform and with double economic growth, tax revenue grew just 0.8 points, from 9.7 percent of GDP in 2013 at 10.5 percent of GDP in 2014, for this reason specialists agree that the tax reform did not generate representative changes. Chile and Peru outperformed Mexico in the tax revenue index as a percentage of GDP.
Problem Statement.
Based on the above information, the aim is to determine what percentage of taxpayers in the capital of Potosí know their fiscal obligations so far in 2016. The investigation will be carried out within the SAT facilities in San Luis Potosí, using the unit of I study the taxpayers who come daily.
Research objectives.
- Know the level of information that taxpayers have about their tax obligations. Make known the importance of information to comply with tax responsibilities.
Research question
What percentage of the tax population of the capital of Potosí knows its tax obligations?
Justification of the investigation
The reasons that motivate this research is to understand the perspective, doubts, and methods that taxpayers use to be able to meet their tax obligations and thus have a more concrete vision of what can be done to solve the problem. Currently, it can be seen that the people who have the most doubts about their way of taxing are those who previously were from the Small Taxpayers Regime (REPECO) or the Intermediate Regime and went on to form a single regime called the Fiscal Incorporation Regime (RIF).
However, it is not only the taxpayers belonging to the RIF who lack information about their tax obligations, since the companies with higher incomes also have no knowledge of the tax system; since in these cases the companies and associations are managed by an accountant; even outside the organization and the taxpayers dissociate themselves from their obligations.
For this year, it is also expected that electronic audits will begin to be given to all taxpayers to validate their compliance with the corresponding tax obligations. This audit will be carried out on both individuals and companies, in order to know if they have declared their income correctly and are not evading taxes.
The procedure to carry out this investigation will be through surveys carried out on taxpayers who come to the SAT facilities in the capital of Potosí; to know the degree of information they have on the subject. And thus be able to obtain a percentage to know who knows or has the necessary information of their tax obligations and what are the lack of information to users.
Based on the previous information, we can establish the following hypothesis:
70% of the tax population of San Luis Potosí do not know or have little information regarding their tax obligations.
THEORETICAL FRAMEWORK
In order to comply with the corresponding tax obligations, it is necessary to carry out different tax processes and procedures. According to Rafael de Piña (1984 p.400), he points out that a process is the set of acts regulated by law and carried out in order to achieve the judicial application of objective law and the consequent satisfaction of the legally protected interest in the specific case, through a decision of the competent judge.
According to Pedro Aragoneses (1960 p.255), the evolution of an administrative process takes place after a slow and progressive evolution of jurisdictionalization of the bodies in charge of resolving the so-called administrative contentious appeals.
Every contribution implies duty, and every duty is an obligation. Obligation is a term that comes from the Latin obligatory and that refers to something that a person is forced by a legal imposition or by a moral requirement. The obligation creates a link that leads the subject to do or refrain from doing something according to laws or regulations.
Tax, on the other hand, is that belonging to or related to the tax, a concept that can be used to name the delivery of money to the State for public charges. A tribute, in that sense, is a tax.
The tax obligation is the link established by law between the creditor (the State) and the tax debtor (natural or legal persons) and whose objective is the fulfillment of the tax benefit. As it is an obligation, it can be coercively demanded.
According to the SAT, tax obligations vary, depending on the tax regime in which it is registered.
In order to easily comply with the required obligations, such as the presentation of declarations, the calculation and payment of taxes, among others, the SAT mentions that the taxpayer has the right to:
- That they provide the necessary assistance and information about their tax rights and obligations, as well as to comply with them. That the authorities publish the updated texts of the tax regulations on their websites. That the tax authorities carry out dissemination campaigns., through the mass media, to promote and generate a tax culture and disclose your rights as a taxpayer, among others, according to the information provided by the SAT, when a person has ceased to comply with any tax obligation or has committed a error (for example, not presenting declarations or presenting them with errors or omissions), you must present the omitted declaration or make the corresponding complementary ones voluntarily before the authority requires you.
If errors are corrected or obligations are fulfilled voluntarily or spontaneously, no sanctions or fines will be imposed; however, if it does so at the request of the authority, the corresponding sanction will be imposed (generally a fine is paid, unless the law provides for another sanction).
If you omitted to make the monthly tax payments within the period established by the tax provisions, you must also pay surcharges and updates, even if you comply spontaneously or voluntarily.
In all cases, you must be notified in writing of any requirement or sanction that applies to you.
Something that is also important to know about the tax issue is what are its elements?
The elements of the Fiscal obligation: All obligations require elements, without which it does not exist; those elements are the subject and the object.
To understand a little more about the tax issue and know that not all income is tax as most of the beneficiaries thought, it is important to mention that; We have Non-Tax revenues, which are those financial revenues that come from the various sources of financing that the State must resort to, these revenues are increased to the tax revenues of the taxpayers and are part of the national budget. (Juárez, 2012).
La SHCP, aclara que para tranquilidad de todos los usuarios el SAT tienen que estar trabajando en conjunto y de manera permanente con los ciudadanos y las nuevas tecnologías para hacerles más fácil la vida a cada contribuyente cumplido asimismo se debe mantener siempre un dialogo permanente para facilitar el cumplimiento de las declaraciones, y para esto el Acuerdo tributario busca garantizar que el marco fiscal no sufra cambios: SHCP: La lógica del Acuerdo de Estabilidad Tributaria no busca otorgar ningún tipo de beneficio a ningún sector en específico sino que busca garantizar a hogares trabajadores y empresarios que el marco fiscal no va a sufrir cambios de aquí al 2016.
We can mention that a tax debt is the obligation that a person acquires when they do not pay their taxes in due time or pay less than their due amount.
When you do not have adequate knowledge about tax obligations, it brings various problems for the taxpayer, generating consequences that are generated by the breach of their tax obligations, due to this it generates fines, surcharges, audits.
- Update: is the increase that a debt suffers due to the effect of inflation. It is paid in order for the treasury to receive an amount equivalent to what it would have received on the date it should have been paid Surcharge: they are a kind of late payment interest and are paid to reward the authority for the time spent not paying on time. According to information from the SAT, this rate is 1.13% for each month elapsed. Fines: it is a penalty for each obligation not presented. The law determines the amount or percentages of fines according to the type of infraction.
Obligations not declared spontaneously within the corresponding period may range from 1,100 to 13,720 or from 1,100 to 27,440 for each obligation in case the payment request has already been made.
- Execution costs: originate when the SAT makes a collection of a debt in a forced way; that is, through the seizure of assets, and for this you have to carry out various actions that involve expenses.
These must be paid by the taxpayer in addition to the original debt.
METHODOLOGICAL FRAMEWORK .
Kind of investigation.
The research that is carried out is of the quantitative type, this allows us to examine the data scientifically and objectively, in numerical form with the help of field tools such as statistics.
Determination of the study population.
As mentioned by INEGI data, the municipality of San Luis Potosí concentrates 772,604 inhabitants, which represents almost thirty percent of the state total. The structure of the population, according to sex and age, changes over time, due to the influence of demographic factors.
According to the SAT registry database, in March 2016 a total of 877,120 taxpayers were registered in San Luis Potosí.
Sampling type
The calculation of the sample size is one of the aspects to be specified in the phases prior to market research, since it determines the degree of credibility that is granted to the results obtained. (Feedback Networks Technologies, SL, 2001-2013).
For Ander - Egg (1998 p. 115). The sample is the set of operations carried out to study the distribution of certain characters in the totality of a universe or collective population based on the observation of a fraction of the population considered.
Samples can be probabilistic or non-probabilistic. A probability sample is chosen using mathematical rules, so the probability of selection of each unit is known in advance. In contrast, a non-probability sample is not governed by the mathematical rules of probability. Hence, while it is possible to calculate the sample error size in probabilistic samples, it is not feasible to do so in the case of non-probability samples.
Based on this data, the sample was calculated as follows:
The total of the universe is 877,120 taxpayers in the capital of Potosí, with a 95% level of reliability and a 5% error level; the result was 384 surveys to apply.
Collection techniques
Based on the sample result, it was determined that 384 surveys will be carried out, conducting a questionnaire of seven closed multiple-choice questions.
The survey will be applied digitally, through the portaldeencuestas.com platform, it will be sent via email and in the SAT it will be carried out to taxpayers who attend the facilities.
DESIGN AND FIELD WORK
The applied survey is as follows:
RESULTS
67% of the tax population surveyed do know the tax regime to which it belongs.
59% of the surveyed people do not know their rights as a taxpayer.
38% of the tax population surveyed do not know how often they should file their returns.
However, 44% of people said that they do have an obligation to file their annual return.
75% of the surveyed people do not know the deadline to make the change of address.
33% of respondents consider regular information provided to them about their tax obligations, while 21% consider it bad.
CONCLUSIONS
Undoubtedly, in our state the fiscal issue is a matter of interest; but at the same time also of confusion since from what we have seen throughout the investigation, the fiscal issue comprises many aspects and ignorance of the issue can lead to making wrong decisions, or giving a different focus to what is really required. In this investigation, an attempt was made to delve a little deeper into the importance of this topic; to know the reasons why it is so difficult to register or to know what regime to register.
Disinformation is a crucial problem, and not only in the capital of Potosí, since most people do the process, without having the necessary information about what such action entails.
The improvement of the tax system is important and it is necessary to apply solutions to the problems that exist between the treasury and the taxpayers, since the fulfillment of the obligations occupies an insignificant place or sometimes the responsibilities with the treasury are partially or totally unknown; bringing consequences in the tax collection.
Another case that discourages taxpayers is the large number of people working in informality, although more work is already being done on this, there are still a considerable number of people in this situation. For this reason, it is important to establish a tax system that is more equitable and fair for those who do pay taxes.
After this investigation, we can conclude that indeed, a large part of the tax population is not aware of their tax rights and obligations, and that the information provided regarding this topic is not the most outstanding.
REFERENCES
- (sf). Obtained from http://www.sat.gob.mx/Paginas/Inicio.aspx(sf). Obtained from http://www.inegi.org.mx/default.aspx News Focus. (01 01 2014). Obtained from http://www.enfoquenoticias.com.mx/finanzas/acuerdo-tributario-busca-garantizar-que-elmarco-fiscal-no-sufra-cambios-shcpFeedback Networks Technologies, SL (2001-2013). Feedback Networks. Retrieved on July 12, 2014, from http: //www.feedbacknetworks.comJuárez, HS (2012). Tax Law. Rights Reserved 2012, by RED TERCER MILENIO SC Rodríguez, M., & Gregorio. (sf). Virtual legal library. Obtained from http://www.juridicas.unam.mx/publica/rev/boletin/cont/90/art/art12.htmSanta, R., & Ilse. (01 of 05 of 2012). The Economist. Obtained from
