Comparative analysis of the collection of the income tax between Mexico y Argentina

Abstract

These article it’s about the income tax that the regime of natural persons and regime of legal entities have as a duties; it contains a description of the collection in Latin America and after that it explain the tax collection of the income tax in Mexico analyzing its fiscals reforms of the income tax, the fiscal benefits that impact and diminish the tax collection and the importance of the central federalism tax collection of the income tax, also it includes the fiscal evasion as the cause of the low tax income collection; besides, it explains the tax income collection in Argentine and its law, its deductions and rates of salary income tax and the income tax of the companies. In addition, it mention the collection tax income reforms that Argentine establish to decrease the fiscal pression and that these reforms has to be modified to improve the public expense management and it could reflects benefits that increase the economic development of the country and also it states the imperative reforms as a result of the economic instability of Argentina, it concludes with comparing the income tax in Argentina and the income tax in Mexico and it show that Argentina have been increased the income tax collection due to the reforms of the fiscal income collection.