Resumen

HERNANDEZ-CASTELLANOS, Alexis Aarón; MAPEN-FRANCO, Fabiola de Jesús  y  HERNANDEZ-GOVEA, Luis Manuel. Digital economy: Overview of income taxation in Mexico. Rev. ciente. UCSA [online]. 2021, vol.8, n.2, pp.51-63. ISSN 2409-8752.  https://doi.org/10.18004/ucsa/2409-8752/2021.008.02.051.

The dynamics and dizzying changes in technology have permeated the economy, creating the so-called digital economy. In Mexico, it is an issue that still needs much study and dissemination so that the tax system is understandable for those who intervene in it. In 2019, the proposal that included the regulatory framework for technology platforms was presented, which is why it represents an issue that requires extensive exploration for its knowledge and implementation. The present article aims to analyze the economic repercussions that the new options that the tax authorities offer to individuals who receive income from the provision of services through the Internet through technological platforms, under the possibility of the economy of choice. The type of research was descriptive with a qualitative approach with documentary research techniques. It is concluded that electronic commerce represents an important source in national collection. Despite this, the reforms that currently exist to make these activities subject to tax were not implemented correctly in principle. It is important that taxpayers do not feel involved in tax burdens that seem difficult to comply with and have fewer administrative facilities; the authorities need to implement means to improve education in tax matters, however it is too early to determine whether or not this regime is appropriate.

Palabras clave : Digital economy; technological platforms; tax system.

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