International comparative about the tax regulation of street vendors

Abstract

Since the beginning of trade, the world has suffered a serious problem called the informal economy, which is a constant and for this reason, over the years it has had a radical growth. The informal economy can be observed in everyday life around the world. Specifically, it is identified that there is a serious problem with street vendors, so the objective of this research is to analyze the fiscal regulation of street vendors that exist in Mexico and around the world. This research is qualitative with a non-experimental and exploratory design developed through a process of documentary analysis. Therefore, this research will show the tax regulation of street vendors in different countries of the different continents of the world, showing that Mexico has much to learn and strategies to apply that other countries dosuch as tax regimes and granting of subsidies.