Resumen

ESPINOZA PRIEGO, Eva Luz  y  RICARDEZ JIMENEZ, Jerónimo Domingo. Business groups to promote economic growth in México. Cofin [online]. 2016, vol.10, n.2, pp. 184-199. ISSN 2073-6061.

One of the strategies that have been used in Mexico to promote economic growth has been the creation of favourable conditions to integrate business groups, such as: Units of promotion and integrating companies; the first, destineted to stimulate the industrial and tourist development of the country and the second, to raise competitiveness and improve the positioning of micro, small and medium-sized companies. On the other hand, as a tool of federal fiscal policy, other group figures, have been included in the tax laws as: controllers societies and associations in participation; the first, aimed at reducing movements between companies of the same group in order to reduce tax burdens and the second, to facilitate compliance with fiscal obligations of those who perform business activities in this way.

Palabras clave : associations inparticipation; companies inclusive; controller societies and units of promotion.

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