{"id":"https://openalex.org/W4403557909","doi":"https://doi.org/10.56712/latam.v5i5.2830","title":"An\u00e1lisis comparativo e impacto del RIF y el RESICO, en M\u00e9xico 2022","display_name":"An\u00e1lisis comparativo e impacto del RIF y el RESICO, en M\u00e9xico 2022","publication_year":2024,"publication_date":"2024-10-19","ids":{"openalex":"https://openalex.org/W4403557909","doi":"https://doi.org/10.56712/latam.v5i5.2830"},"language":"es","primary_location":{"id":"doi:10.56712/latam.v5i5.2830","doi":"https://doi.org/10.56712/latam.v5i5.2830","is_oa":true,"landing_page_url":"https://doi.org/10.56712/latam.v5i5.2830","pdf_url":"https://latam.redilat.org/index.php/lt/article/download/2830/4444","source":{"id":"https://openalex.org/S4387283194","display_name":"LATAM Revista Latinoamericana de Ciencias Sociales y Humanidades","issn_l":"2789-3855","issn":["2789-3855"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"LATAM Revista Latinoamericana de Ciencias Sociales y Humanidades","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://latam.redilat.org/index.php/lt/article/download/2830/4444","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5098690714","display_name":"Juan Gilberto Gonz\u00e1lez Vel\u00e1zquez","orcid":"https://orcid.org/0009-0005-7445-4157","observed_orcids":["https://orcid.org/0009-0005-7445-4157"]},"institutions":[{"id":"https://openalex.org/I3130105584","display_name":"Universidad Aut\u00f3noma de Guerrero","ror":"https://ror.org/054tbkd46","country_code":"MX","type":"education","lineage":["https://openalex.org/I3130105584"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Juan Gilberto Gonz\u00e1lez Vel\u00e1zquez","raw_affiliation_strings":["Universidad Aut\u00f3noma de Guerrero"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Aut\u00f3noma de Guerrero","institution_ids":["https://openalex.org/I3130105584"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5098690715","display_name":"Mirtha Karina Serrano Sotelo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3130105584","display_name":"Universidad Aut\u00f3noma de Guerrero","ror":"https://ror.org/054tbkd46","country_code":"MX","type":"education","lineage":["https://openalex.org/I3130105584"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Mirtha Karina Serrano Sotelo","raw_affiliation_strings":["Universidad Aut\u00f3noma de Guerrero"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Aut\u00f3noma de Guerrero","institution_ids":["https://openalex.org/I3130105584"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3130105584"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"5","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9502000212669373,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9502000212669373,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.024299999698996544,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.015300000086426735,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-system","display_name":"tax system","score":0.5720000267028809},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.6069999933242798},{"id":"https://openalex.org/keywords/tax-base-broadening","display_name":"tax base expansion","score":0.5289999842643738},{"id":"https://openalex.org/keywords/tax-rates","display_name":"tax rates","score":0.7200000286102295},{"id":"https://openalex.org/keywords/tax-federalism","display_name":"tax federalism","score":0.734000027179718},{"id":"https://openalex.org/keywords/income-distribution","display_name":"income distribution","score":0.3140000104904175}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.47878849506378174},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.47139623761177063},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.26290246844291687}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.56712/latam.v5i5.2830","doi":"https://doi.org/10.56712/latam.v5i5.2830","is_oa":true,"landing_page_url":"https://doi.org/10.56712/latam.v5i5.2830","pdf_url":"https://latam.redilat.org/index.php/lt/article/download/2830/4444","source":{"id":"https://openalex.org/S4387283194","display_name":"LATAM Revista Latinoamericana de Ciencias Sociales y Humanidades","issn_l":"2789-3855","issn":["2789-3855"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"LATAM Revista Latinoamericana de Ciencias Sociales y Humanidades","raw_type":"journal-article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001713674","doi":null,"is_oa":true,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=9778869","pdf_url":"https://dialnet.unirioja.es/descarga/articulo/9778869.pdf","source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Latam: revista latinoamericana de Ciencias Sociales y Humanidades, ISSN 2789-3855, null 5, N\u00ba. 5, 2024 (Ejemplar dedicado a: LATAM; 1 \u2013 15)","raw_type":"text (article)"}],"best_oa_location":{"id":"doi:10.56712/latam.v5i5.2830","doi":"https://doi.org/10.56712/latam.v5i5.2830","is_oa":true,"landing_page_url":"https://doi.org/10.56712/latam.v5i5.2830","pdf_url":"https://latam.redilat.org/index.php/lt/article/download/2830/4444","source":{"id":"https://openalex.org/S4387283194","display_name":"LATAM Revista Latinoamericana de Ciencias Sociales y Humanidades","issn_l":"2789-3855","issn":["2789-3855"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"LATAM Revista Latinoamericana de Ciencias Sociales y Humanidades","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4403557909.pdf","grobid_xml":"https://content.openalex.org/works/W4403557909.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W1885000977","https://openalex.org/W1930522177","https://openalex.org/W2166320150","https://openalex.org/W2904618251","https://openalex.org/W3022823351","https://openalex.org/W3150360881","https://openalex.org/W4233597982","https://openalex.org/W4293223383"],"related_works":["https://openalex.org/W7045269625","https://openalex.org/W7218171812","https://openalex.org/W4413015636","https://openalex.org/W7151768831","https://openalex.org/W7154658599","https://openalex.org/W4405592433","https://openalex.org/W2250145527","https://openalex.org/W7202356772","https://openalex.org/W7135245983","https://openalex.org/W4376272727"],"abstract_inverted_index":{"Actualmente,":[0],"la":[1,19,28,52,60],"pol\u00edtica":[2],"de":[3,9,21,32,62,71,78,86,115,119],"ingresos":[4],"del":[5,30],"estado":[6],"mexicano":[7],"es":[8,74],"crucial":[10],"importancia,":[11],"ya":[12],"que":[13,90],"tiene":[14],"una":[15],"influencia":[16],"decisiva":[17],"en":[18,27,38,40,102,112],"distribuci\u00f3n":[20],"los":[22,41],"recursos":[23],"econ\u00f3micos":[24],"e":[25],"incluso":[26],"direcci\u00f3n":[29],"modelo":[31],"desarrollo.":[33],"Las":[34],"reformas":[35],"tributarias":[36,121],"implementadas":[37],"M\u00e9xico":[39],"\u00faltimos":[42],"a\u00f1os":[43],"tienen":[44],"como":[45,98],"objetivo":[46],"reducir":[47],"las":[48,128],"tasas":[49],"impositivas,":[50],"ampliar":[51,59],"base":[53],"impositiva,":[54],"eliminar":[55],"el":[56,66,76,83,113,117,123],"trato":[57],"preferencial,":[58],"gama":[61],"contribuyentes":[63],"y":[64,82,107,127],"fortalecer":[65],"federalismo":[67],"tributario.":[68],"El":[69],"prop\u00f3sito":[70],"este":[72],"estudio":[73],"comparar":[75],"R\u00e9gimen":[77,84],"Incorporaci\u00f3n":[79],"Tributaria":[80],"(RIF)":[81],"Simplificado":[85],"Confianza":[87],"(RESICO),":[88],"lo":[89],"ayudar\u00e1":[91],"a":[92],"comprender":[93],"sus":[94,99],"respectivas":[95],"ventajas,":[96],"as\u00ed":[97],"respectivos":[100],"pasivos,":[101],"esta":[103],"se":[104],"describe":[105],"beneficios":[106],"perjuicios.":[108],"Tambi\u00e9n":[109],"nos":[110],"centramos":[111],"impacto":[114],"reemplazar":[116],"sistema":[118,125],"sociedades":[120],"por":[122],"nuevo":[124],"mencionado":[126],"conclusiones.":[129]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-10-19T00:00:00"}