CUSTOMS RISK MANAGEMENT, REGULATORY COMPLIANCE, AND TAX DEFENSE: SEM MODEL IN MEXICAN COMPANIES
DOI:
https://doi.org/10.56238/revgeov17n3-188Keywords:
Customs Risk Management, Regulatory Compliance, Tax Defense, PLS-SEM, Mexican CompaniesAbstract
A partial least squares structural equation model (PLS-SEM) is designed and tested to explain how customs risk management (CRM) influences regulatory compliance (RC) and, both directly and indirectly, the capacity for customs tax defense (CTD) in Mexican companies engaged in foreign trade operations. The theoretical framework integrates the Trade Facilitation Agreement (TFA), particularly its provisions on risk management and pre- and post-clearance audit, the WCO SAFE Framework, ISO 31000 and ISO 37301 standards, and the national legal framework (Customs Law, Annex 24 of the 2026 General Rules of Foreign Trade, Federal Fiscal Code, and legal remedies). Three reflective constructs are modeled, proposing that RC acts as a partial mediating variable between CRM and CTD. In an illustrative estimation (n = 420; bootstrap = 3,000 resamples), the results show positive and significant effects of CRM on RC (β = 0.559) and of RC on CTD (β = 0.536), as well as a relevant indirect effect (β = 0.299), with explained variance of CTD at R² = 0.441.
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