Efecto del crecimiento económico y de la complejidad legal sobre el Impuesto al Valor Agregado en el periodo 1980-2016

Javier Moreno Espinosa; Jaime Humberto Beltrán Godoy; Leovardo Mata Mata

doi:10.22201/fca.24488410e.2020.2230

Efecto del crecimiento económico y de la complejidad legal sobre el Impuesto al Valor Agregado en el periodo 1980-2016

Javier Moreno Espinosa, Jaime Humberto Beltrán Godoy, Leovardo Mata Mata

Universidad Anáhuac

Research output: Contribution to journal › Article › peer-review

Abstract

This work is aimed to determine the impact of economic growth and the legal complexity of the Value-Added Tax Act (LIVA, in Spanish) in the VAT collection between 1980 and 2016. This analysis is based on an ordinary least squares model transformed using the Box-Cox methodology. The results reveal a positive relation between economic growth and VAT collection, and a negative relation between the legal complexity index and VAT collection. It is suggested to extrapolate this analysis of the effects of legal reforms on the collection of other taxes, because a negative effect may be generated by the modifications made by increasing the complexity of tax laws and reducing the understanding of the tax payers. In line with the existing literature, a negative effect on the VAT collection is confirmed by the increase in the legal complexity index.

Original language	Spanish
Journal	Contaduria y Administracion
Volume	65
Issue number	4
DOIs	https://doi.org/10.22201/fca.24488410e.2020.2230
State	Published - 1 Jan 2020

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abstract = "This work is aimed to determine the impact of economic growth and the legal complexity of the Value-Added Tax Act (LIVA, in Spanish) in the VAT collection between 1980 and 2016. This analysis is based on an ordinary least squares model transformed using the Box-Cox methodology. The results reveal a positive relation between economic growth and VAT collection, and a negative relation between the legal complexity index and VAT collection. It is suggested to extrapolate this analysis of the effects of legal reforms on the collection of other taxes, because a negative effect may be generated by the modifications made by increasing the complexity of tax laws and reducing the understanding of the tax payers. In line with the existing literature, a negative effect on the VAT collection is confirmed by the increase in the legal complexity index.",

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AU - Godoy, Jaime Humberto Beltrán

AU - Mata, Leovardo Mata

N1 - Publisher Copyright: © 2019 Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración. Este es un artículo Open Access bajo la licencia CC BY-NC-SA (https://creativecommons.org/licenses/by-nc-sa/4.0/)

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N2 - This work is aimed to determine the impact of economic growth and the legal complexity of the Value-Added Tax Act (LIVA, in Spanish) in the VAT collection between 1980 and 2016. This analysis is based on an ordinary least squares model transformed using the Box-Cox methodology. The results reveal a positive relation between economic growth and VAT collection, and a negative relation between the legal complexity index and VAT collection. It is suggested to extrapolate this analysis of the effects of legal reforms on the collection of other taxes, because a negative effect may be generated by the modifications made by increasing the complexity of tax laws and reducing the understanding of the tax payers. In line with the existing literature, a negative effect on the VAT collection is confirmed by the increase in the legal complexity index.

AB - This work is aimed to determine the impact of economic growth and the legal complexity of the Value-Added Tax Act (LIVA, in Spanish) in the VAT collection between 1980 and 2016. This analysis is based on an ordinary least squares model transformed using the Box-Cox methodology. The results reveal a positive relation between economic growth and VAT collection, and a negative relation between the legal complexity index and VAT collection. It is suggested to extrapolate this analysis of the effects of legal reforms on the collection of other taxes, because a negative effect may be generated by the modifications made by increasing the complexity of tax laws and reducing the understanding of the tax payers. In line with the existing literature, a negative effect on the VAT collection is confirmed by the increase in the legal complexity index.

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Efecto del crecimiento económico y de la complejidad legal sobre el Impuesto al Valor Agregado en el periodo 1980-2016

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