Análisis del efecto de la tasa del ISR en la rentabilidad de la industria mexicana de la agrobiotecnología. Caso Gruma

• Autores: Vargas Vega, Teresa de Jesús, Hernández Veleros, Zeus Salvador, Saavedra García, María Luisa, Moreno Islas, Heriberto
• Formato: artículo
• Fecha de Publicación: 2023
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/199120
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/27109/25376; https://doi.org/10.18800/contabilidad.202301.010
• Nivel de acceso: acceso abierto
• Materia: Standard corporate rate; Profitability; Combined corporate rate; Fiscal policy; Tasa corporativa estándar; Rentabilidad; Tasa corporativa combinada; Política fiscal; Taxa corporativa padrão; Rentabilidade; Taxa corporativa combinada; https://purl.org/pe-repo/ocde/ford#5.02.04

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.