Tratamiento fiscal de las prestaciones laborales en Méjico.: Análisis de su legalidad y sus realidades.

This research article aims to analyze the effects of modifying Article 28, section XXX of the Income Tax Law in force in Mexico. The research follows the descriptive method, consulting sources that allow visualizing the empiric reality of the reform, and the deductive method that facilitates the argumentation of the controversy about its legality, mainly by excluding the difference in the nature of the labor benefits established by Federal Labor Law and those granted voluntarily by employers. The results, supported with statistical data that reflect the economic effects, detect that the collection has not integrally increased and that the damage to the taxable base of the employers has motivated them to implement aggressive strategies to reduce the fiscal effect. [ABSTRACT FROM AUTHOR]