SARS-CoV2 (COVID-19) and physical-legal figures

Abstract

The Mexican economy is undergoing an economic emergency. The purpose of this study is to reflect on the effectiveness of the fiscal benefits proposed by the tax authority before the declaration of the economic emergency caused by the epidemic of disease due to the SARS-CoV2 virus (COVID-19) to understand whether the fiscal and financial supports for companies to reactivate economic activity are true.