2. Methodology

collection from 2010 to 2015 indicated that more than 90% comes from ISR and IVA and the percentage for ISR was 49.71% in 2010, 55.67% in 2011, 57.74% in 2012, and 57.98% in 2013. The percentage for IVA in the same period was 40.02, 41.51, 44.12, and 35.65%, respectively. It is important to note that the percentage of IEPS with respect to the total reaches only 0.03% in 2010 and presented a deficit in 2011 and 2013. Only until the year 2014, IEPS reach a positive increase of 6.17%. Based on the above information, it is clear that there is a need to estimate the composition of contributors since they are valuable for the tax collection process. This work concentrates in this problem and presents several models that attempt to estimate the expected

According to official information [1], the active base of contributors is composed by all individuals, employees, and entities which in a determined moment are active in the Federal Taxpayer Registry (RFC in Spanish) under a fiscal regime. Up to the year 2010, the number of individuals with respect to the total represented 36.68%, the employees 59.38%, and entities

Taking into account the number of contributors from the year 2010 until March 2016, it was found that the number of employees is surprisingly high reaching 61.64% followed by indi-

In the following, a brief description of the works related to the study of tax contributors is presented. The description is focused in a more Latin-American context. Méndez, Morales, and Aguilera [9] presented a study in which contributors were considered a part of a whole and in which the development of people depends on them, but only a few of them are leading the group. The authors claim that when performing an analysis on contributors, compliance to the tributary authorities is demanded since it plays a significant role in the removal or addition of profits in their payments. They conclude that in order to have a wider and efficient number of contributors, consideration on perception, sociocultural profile of individuals, and the design

Figure 1. Composition of the active base of contributors considering general averages in 2010–2016. Source: Compiled by

the authors with data from the tributary and management report up to the first quarter of 2016.

viduals which are 34.54% and entities represent only 3.82% [1] (Figure 1).

number of contributors.

212 Taxes and Taxation Trends

1.2. Works based on contributors

4.23%.
