Impuesto federal a los sueldos generado por las microempresas: caso Cancún, México
Federal income tax on salaries generated by micro-enterprises: Case Cancún, Mexico
Sergio Lagunas Pulsa,
, Miguel Angel Olivares Urbinaa, Natascha Tamara Postb
Autor para correspondencia
a Departamento de Economía y Negocios, Universidad del Caribe, Edificio A, Primer piso Lote 1, manzana 1, SM 78 C.P. 77528, Cancún, Quintana Roo, México
b Departamento de Ciencias Económico Administrativas, Universidad de Quintana Roo, Campus Playa del Carmen, Av. Universidad, s/n frente a Unidad Deportiva Riviera Maya, C.P. 77710, Playa del Carmen, Quintana Roo, México
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| 2026 1 | 2 | 1 | 3 |
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| 2025 11 | 123 | 27 | 150 |
| 2025 10 | 105 | 11 | 116 |
| 2025 9 | 103 | 42 | 145 |
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| 2025 4 | 83 | 4 | 87 |
| 2025 3 | 68 | 7 | 75 |
| 2025 2 | 49 | 8 | 57 |
| 2025 1 | 48 | 1 | 49 |
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| 2021 12 | 20 | 9 | 29 |
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| 2021 5 | 18 | 3 | 21 |
| 2021 4 | 16 | 18 | 34 |
| 2021 3 | 15 | 13 | 28 |
| 2021 2 | 10 | 4 | 14 |
| 2020 1 | 11 | 15 | 26 |
| 2020 12 | 14 | 8 | 22 |
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| 2020 2 | 12 | 6 | 18 |
| 2020 1 | 8 | 4 | 12 |
| 2019 12 | 15 | 9 | 24 |
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| 2019 6 | 40 | 26 | 66 |
| 2019 5 | 82 | 42 | 124 |
| 2019 4 | 44 | 25 | 69 |
| 2019 3 | 12 | 9 | 21 |
| 2019 2 | 19 | 11 | 30 |
| 2019 1 | 10 | 12 | 22 |
| 2018 12 | 16 | 12 | 28 |
| 2018 11 | 24 | 15 | 39 |
| 2018 10 | 26 | 22 | 48 |
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| 2018 5 | 26 | 14 | 40 |
| 2018 4 | 15 | 4 | 19 |
| 2018 3 | 12 | 1 | 13 |
| 2018 2 | 24 | 4 | 28 |
| 2018 1 | 11 | 3 | 14 |
| 2017 12 | 25 | 3 | 28 |
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| 2017 10 | 7 | 13 | 20 |
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| 2017 7 | 26 | 12 | 38 |
| 2017 6 | 30 | 20 | 50 |
| 2017 5 | 18 | 7 | 25 |
| 2017 4 | 12 | 5 | 17 |
| 2017 3 | 13 | 74 | 87 |
| 2017 2 | 23 | 8 | 31 |
| 2016 1 | 18 | 9 | 27 |
| 2016 12 | 20 | 20 | 40 |
| 2016 11 | 48 | 21 | 69 |
| 2016 10 | 39 | 18 | 57 |
| 2016 9 | 33 | 15 | 48 |
| 2016 8 | 33 | 8 | 41 |
| 2016 7 | 44 | 2 | 46 |
| 2016 6 | 33 | 22 | 55 |
| 2016 5 | 36 | 29 | 65 |
| 2016 4 | 29 | 20 | 49 |
| 2016 3 | 21 | 15 | 36 |
| 2016 2 | 32 | 17 | 49 |
| 2015 1 | 30 | 21 | 51 |
| 2015 12 | 32 | 23 | 55 |
| 2015 11 | 27 | 12 | 39 |
| 2015 10 | 38 | 22 | 60 |
| 2015 9 | 24 | 12 | 36 |
| 2015 8 | 17 | 5 | 22 |
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| 2015 6 | 16 | 9 | 25 |
| 2015 5 | 23 | 19 | 42 |
| 2015 4 | 23 | 25 | 48 |
| 2015 3 | 15 | 17 | 32 |
| 2015 2 | 45 | 13 | 58 |
| 2015 1 | 47 | 15 | 62 |
| 2014 12 | 53 | 10 | 63 |
| 2014 11 | 49 | 10 | 59 |
| 2014 10 | 50 | 8 | 58 |
| 2014 9 | 65 | 8 | 73 |
| 2014 8 | 62 | 7 | 69 |
| 2014 7 | 62 | 9 | 71 |
| 2014 6 | 58 | 7 | 65 |
| 2014 5 | 44 | 6 | 50 |
| 2014 4 | 64 | 12 | 76 |
| 2014 3 | 135 | 46 | 181 |
| 2014 2 | 103 | 45 | 148 |
| 2014 1 | 111 | 45 | 156 |
| 2013 12 | 124 | 39 | 163 |
| 2013 11 | 105 | 19 | 124 |
| 2013 10 | 119 | 39 | 158 |
| 2013 9 | 99 | 29 | 128 |
| 2013 8 | 87 | 24 | 111 |
| 2013 7 | 117 | 39 | 156 |
| 2013 6 | 112 | 55 | 167 |
| 2013 5 | 99 | 40 | 139 |
| 2013 4 | 96 | 37 | 133 |
| 2013 3 | 114 | 36 | 150 |
| 2013 2 | 122 | 29 | 151 |
| 2013 1 | 89 | 39 | 128 |
| 2012 12 | 104 | 34 | 138 |
| 2012 11 | 108 | 26 | 134 |
| 2012 10 | 73 | 18 | 91 |
| 2012 9 | 31 | 8 | 39 |
| 2011 1 | 90 | 0 | 90 |
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