The industrial sector demands higher education’s institutions to offer relevant study programs that can be applied and that can match the needs of this sector. One concrete action of the Universidad Technologica del Norte de Aguascalientes is the program School-Company, which was implemented in Accounting. It highlights the necessity of linking the academic contents to job activities. As a result of this linking, a skilled student is capable of applying the theoretical contents in the job area. The objective of this study was to identify the elements of Dual Education System and its application in Mexico thus determine the level of relation between this system and the UTNA program School-Company. To do this, it was necessary to describe the activities that UTNA accounting students carry out during the program in an accounting firm and how these activities match the academic contents. S...

The industrial sector demands higher education’s institutions to offer relevant study programs that can be applied and that can match the needs of this sector. One concrete action of the Universidad Technologica del Norte de Aguascalientes is the program School-Company, which was implemented in Accounting. It highlights the necessity of linking the academic contents to job activities. As a result of this linking, a skilled student is capable of applying the theoretical contents in the job area. The objective of this study was to identify the elements of Dual Education System and its application in Mexico thus determine the level of relation between this system and the UTNA program School-Company. To do this, it was necessary to describe the activities that UTNA accounting students carry out during the program in an accounting firm and how these activities match the academic contents. S...

One of the most important issues within Mexican Tax Law is the auction of assets that is established in article 155 section I of the Federal Tax Code, within the precautionary attachment. Under that premise, there is an immense gap when bank accounts of taxpayers are blocked and are not susceptible to auction, so it cannot be justified that the Mexican authority does not carry out due process which is established by articles 1, 14 . ° and 16. ° of the Mexican Constitution. This investigation consists in making a comparison between the tax laws of Mexico and Peru related to the legitimate defense against the unconstitutionality of the precautionary tax embargo and its auction. On the one hand, it is evaluated how the tax laws are applied and their due process in the matter of the precautionary attachment in Mexican territory to taxpayers for breach of their tax liabilities. On the other...

One of the most important issues within Mexican Tax Law is the auction of assets that is established in article 155 section I of the Federal Tax Code, within the precautionary attachment. Under that premise, there is an immense gap when bank accounts of taxpayers are blocked and are not susceptible to auction, so it cannot be justified that the Mexican authority does not carry out due process which is established by articles 1, 14 . ° and 16. ° of the Mexican Constitution. This investigation consists in making a comparison between the tax laws of Mexico and Peru related to the legitimate defense against the unconstitutionality of the precautionary tax embargo and its auction. On the one hand, it is evaluated how the tax laws are applied and their due process in the matter of the precautionary attachment in Mexican territory to taxpayers for breach of their tax liabilities. On the other...

Objective: To analyze the economic and financial importance that the Income Tax (ISR) represents for the Mexican financial system and for the international GDP of the World Bank, using the quantitative procedures through the analysis of economic, accounting and financial factors. Method: In this research, the inductive and quantitative methods will be applied, and then the analytical and finally the deductive methods will be used. Results: The financial participation that will be received by the Ministry of Finance and Public Credit in the collection of the Income Tax "ISR" in 2020, will be approximately $1,852,852,300,000.00 MXN and that in U.S. dollars represents the amount of 84,220,559,091.00 US$, (eighty-four thousand two hundred and twenty million five hundred and fifty-nine thousand ninety-one dollars, the problem that currently faces the Financial System of the Mexican Government...

Objetivo: Analizar la importancia económica y financiera que representa el Impuesto Sobre la Renta (ISR) para el sistema financiero mexicano y para el PIB internacional del Banco Mundial, utilizando los procedimientos cuantitativos a través de análisis de factores económicos, contables y financieros. Método: En esta investigación se aplicarán los métodos inductivo y cuantitativo, para luego utilizar el analítico y finalmente el deductivo. Resultados: La participación financiera que se recibirá la Secretaría de Hacienda y Crédito Público en la recaudación del Impuesto Sobre la Renta “ISR” en el 2020, aproximadamente será de $1 852 852 300 000,00 MXN y que en dólares estadounidenses representa la cantidad de 84 220 559 091,00 US$, (ochenta y cuatro mil doscientos veinte millones quinientos cincuenta y nueve mil noventa y un dólares), evidenciando el problema que enfre...