La figura del capital constitutivo contenida en la Ley del SeguroSocial reviste tal importancia como un medio para asegurar la atencióndel trabajador y sus beneficiarios en caso de riesgo de trabajo o enfermedad general, que garantice las prestaciones en especie y en dineroa que tienen derecho a pesar del incumplimiento de aseguramiento, paraposteriormente ejercer su cobro sobre el patrón omiso. El objetivo delpresente documento es analizar dicha figura mediante una investigacióndocumental descriptiva que busca crear conciencia entre patrones sobrela conveniencia de asegurar a sus trabajadores. Concluimos que si bien lafigura del capital constitutivo podría ser considerara como un medio coactivo de aseguramiento, se trata más bien de una figura de resarcimiento del daño
His paper evaluates the effectiveness of the strategies established by the Mexican government since 2014 to decrease the activity carried out by companies in the informal economy. That goal should be reached through the diminishing of informality with incentives to those in the informal economy. These incentives to formality include reduction of income tax, simplification of procedures, access to social security with special fees and credit at preferential rates as well as training to improve business processes. We found that far from increasing the base of taxpayers’ natural persons with Business and Professional Activities the same base has decreased by 9.39% since the Fiscal Reform in 2014.
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