Through descriptive and econometric analysis, this paper examines the conceptualization and effect generated by the tax rate of Income Tax on the profitability of companies. First, applying a descriptive-analytical methodology, the conceptualization of the factors that affect the tax rate and its behavior over time was verified. On the other hand, to measure the impact of the income tax rate on profitability, a company from the agrobiotechnology sector listed on the Mexican Stock Exchange was used during 1993-2018. Among the outstanding findings, in the case of Mexico, the corporate rate is a standard tax rate whose behavior presented minor changes throughout the period studied. Nevertheless, the results of the empirical tests allow us to affirm that the rate has a significant influence on the business profitability of the sector.

The aim of this study was to analyze the politics that led to the bankruptcy of DINA in 2000 and try to measure the economic impact of the same, to raise awareness of the impact the policy decisions detriment of the economic sectors that consequently no longer the engine of industrial development in a region. To analyze the political aspect this study was focused on industrial policy aspects of conducting a comparative analysis of the country’s industrial variables and the state of Hidalgo, as well as GDP, foreign investment and the trade balance. To measure the economic impact was considered necessary to make a comparative analysis of the items that make up municipal revenues. This research concludes that have not been able to count in Mexico with an industrial policy capable of promoting growth and attract foreign investments into the industry, bringing to stagnate because the income...

The aim of this study was to analyze the politics that led to the bankruptcy of DINA in 2000 and try to measure the economic impact of the same, to raise awareness of the impact the policy decisions detriment of the economic sectors that consequently no longer the engine of industrial development in a region. To analyze the political aspect this study was focused on industrial policy aspects of conducting a comparative analysis of the country’s industrial variables and the state of Hidalgo, as well as GDP, foreign investment and the trade balance. To measure the economic impact was considered necessary to make a comparative analysis of the items that make up municipal revenues. This research concludes that have not been able to count in Mexico with an industrial policy capable of promoting growth and attract foreign investments into the industry, bringing to stagnate because the income...