Preliminary Analysis of the Wage and Salary Regime in Income Tax: Year 2022

This research analyzes the relevance of the Salary and Wage Regime as the main source of Income Tax (ISR) collection in Mexico during the 2022 fiscal year.The study was developed with a descriptive and documentary approach, complemented by quantitative analysis based on official statistics from the Tax Administration Service (SAT), the National Institute of Statistics and Geography (INEGI), and the OECD.

Authors

Publication Details

Journal
Scientific Journal of Applied Social and Clinical Science
Published
2025-08-29
DOI
https://doi.org/10.22533/at.ed.2165112519086
Primary Topic
Fiscal Policy and Economic Growth
Type
article
Field-Weighted Citation Impact
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article

Preliminary Analysis of the Wage and Salary Regime in Income Tax: Year 2022

Leidy Uc Tzec, Eric Soancatl Palacios
Scientific Journal of Applied Social and Clinical Science
Fiscal Policy and Economic Growth
article

Preliminary Analysis of the Wage and Salary Regime in Income Tax: Year 2022

Leidy Uc Tzec, Eric Soancatl Palacios
article en

Abstract

This research analyzes the relevance of the Salary and Wage Regime as the main source of Income Tax (ISR) collection in Mexico during the 2022 fiscal year.The study was developed with a descriptive and documentary approach, complemented by quantitative analysis based on official statistics from the Tax Administration Service (SAT), the National Institute of Statistics and Geography (INEGI), and the OECD.

Scientific Journal of Applied Social and Clinical ScienceVol. 5(11)
Openalex Percentile: Top 63%
Fiscal Policy and Economic Growth
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Preliminary Analysis of the Wage and Salary Regime in Income Tax: Year 2022 — Leidy Uc Tzec, Eric Soancatl Palacios · Scientific Journal of Applied Social and Clinical Science (2025) | TGRS Research Map | TGRS