Research Design for Evaluating the Impact in SMES Related to the Technological Means Imposed by the Mexican Tax Authorities
The Purpose of this paper is to DESIGN a research (WHAT) , for identifying the impact (WHY), on SMEs due to the Tax provisions established by Mexican Tax Authorities, related to electronic invoicing and electronic accounting that could generate a change in SMEs administration culture, since they had...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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International Institute of Informatics and Cybernetics
2019-02-01
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| Series: | Journal of Systemics, Cybernetics and Informatics |
| Subjects: | |
| Online Access: | http://www.iiisci.org/Journal/CV$/sci/pdfs/ZA782BL19.pdf
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| Summary: | The Purpose of this paper is to DESIGN a research (WHAT) , for identifying the impact (WHY), on SMEs due to the Tax provisions established by Mexican Tax Authorities, related to electronic invoicing and electronic accounting that could generate a change in SMEs administration culture, since they had to learn how to handle the official programs established by the Mexican Authorities, and through a research based on a documental analysis of official data, (HOW) we can see, that the level of electronic invoicing has been increasing since 2011 to 2014 in an 799% what means that SMEs owners have been improving their knowledge on Tics handling, complying with the authorities requirements and enhancing the SMEs performance. |
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| ISSN: | 1690-4524 |