Tax colletion and the use of ICT through the referenced payment: the perspective of taxpayers in Texcoco, State of Mexico, in 2019

In Mexico, the Tax Administration has committed to the use of Information and Communication Technologies (ICT) to avoid tax evasion and avoidance, which is why the Mexican government has proposed an information system to comply with tax obligations. This work aimed to evaluate the advantages and disadvantages of a new system called Referenced Payment. 110 taxpayers in the municipality of Texcoco, State of Mexico, were surveyed through directed sampling. The type of research was basic and the research approach was mixed and descriptive. SPSS software version 15.0 for Windows was used to systematize and analyze the data collected in the surveys. The results show a positive acceptance by taxpayers despite being a system that changed the way in which, for many decades, calculations and payments had been made to the treasury in Mexico.