Research Design for Evaluating the Impact in SMES Related to the Technological Means Imposed by the Mexican Tax Authorities

• Main Authors: Jesús Vivanco, Ma. del Carmen Martinez
• Format: Article
• Language: English
• Published: International Institute of Informatics and Cybernetics 2019-02-01
• Series: Journal of Systemics, Cybernetics and Informatics
• Subjects: development; research; design; smes; use of tics
• Online Access: http://www.iiisci.org/Journal/CV$/sci/pdfs/ZA782BL19.pdf

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.