Research Design for Evaluating the Impact in SMES Related to the Technological Means Imposed by the Mexican Tax Authorities
Jesús Vivanco, Ma. del Carmen Martinez
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. Full Text
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