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Evolution of contributions from the company Industrias Charricos in the city of Villahermosa under the tax incorporation regime and simplified trust regime as a solution to tax evasion
This study analyzes the evolution of tax contributions of the company Industrias Charricos in Villahermosa, Tabasco, focusing on the impact of two tax regimes: the Fiscal Incorporation Regime (RIF) and the Simplified Confidence Regime (RESICO). These schemes were designed by the Mexican tax system to combat tax evasion and facilitate the incorporation of micro and small businesses into the formal economy. Through a mixed analysis that includes financial data, interviews with business representatives and tax experts, and documentary review, the effectiveness of both policies in promoting tax compliance is evaluated. The results show that, while the RIF offered gradual incentives for formalization, the RESICO significantly simplified tax obligations, increasing tax collection and reducing administrative barriers. However, technological adaptation and lack of training represent important challenges. This study contributes to the discussion on effective tax strategies to promote economic formality and ensure greater tax justice in local contexts.
