Análisis e impacto de la nueva ley del impuesto sobre la renta en materia de previsión social en la industria automotriz en el estado de Puebla

"This research aimed to understand the economic effects for the employer to the quality of life for the worker as a result of the new tax reform applicable to the provision of social welfare benefits, based on the comparative analysis of these legal precepts before and after that reform. In order to fulfill the objective of this research, a complete analysis of social welfare benefits was made: from its origins with the concept of social security, through its development over time and until its importance nowadays. Moreover, legal and tax notions applicable to this concepts of social welfare were explained and the points of view of some experts in the field were discussed. Finally, an inquiry was used to measure the level of perception from the employees and employers, who consider that the impact in their economical scope will be completely negative."