Electronic invoicing: challenges in Mexico's tax policy.

Abstract

The records developed by the public accountant are supported by tax receipts, which have a dual purpose: one of an accounting nature and another of a fiscal nature; The first consists of keeping a control and analytical record of the information derived from each of the commercial operations or services of your client; The second allows demonstrating the perception of income, expenses, deductions and credits, which serve to adequately integrate the tax base. Through this work, the evolutionary development of tax receipts in our country is analyzed, as well as the fiscal policy measures of the administrative authorities to combat atypical practices such as evasion and avoidance.