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This work deals with taxpayers with low income, whom the government has tried to control in order to integrate them to the formal economy through fiscal devices that date from 1965 to date, beginning with the "Causantes Menores" that was in force from 1965 to 1980, and later changed its name from "Causantes Menores" to "Régimen de Contribuyentes Menores" from 1981 to 2001. Subsequently, in 1981, it changed from Minor Taxpayers to Minor Taxpayers, being in force as of 2001, and as of 2002, these taxpayers changed their name again from Minor Taxpayers to Small Taxpayers Regime (REPECOS), which were in force from 2002 to 2013.Subsequently, in 2014 the tax authority changed the name to Tax Incorporation Regime, which was intended to last 10 years, so that the Small Taxpayers Regime (REPECOS) changed to Tax Incorporation Regime (RIF), which was effective from 2014 to 2021, that is, less than 10 years.And finally, in the year 2022 these taxpayers change their name to Régimen Simplificado de Confianza (RESICO), that is, they change from the Régimen de Incorporación Fiscal (RIF) to the Régimen Simplificado de Confianza (RESICO), and we do not know for how long this change will last.
About the author
Professeur à plein temps dans le domaine de la fiscalité au Centro Universitario de la Costa de l'université de Guadalajara ; évaluateur de pairs et évaluateur de CACECA et AICE ; auteur et co-auteur de livres et de chapitres de livres ; conférencier ; mène actuellement des recherches dans le domaine de la comptabilité et de la fiscalité ; pratique professionnelle indépendante depuis 1979.
