Perspectives for Recovery of VAT Collection Derived from Imports of Goods

Javier Moreno Espinosa, Leovardo Mata Mata

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

In this chapter, the elasticity of the collection of value-added tax resulting from foreign trade operations was estimated based on imports’ transactions by type of good to determine the group’s sensitivity to imports’ behavior. Results show that final consumer goods show the most significant effect of all, followed by intermediate and capital goods. Furthermore, there is an average decrease in the corresponding elasticities of 14.13%, attributable to COVID-19, during 2020.

Original languageEnglish
Title of host publicationPalgrave Studies in Democracy, Innovation and Entrepreneurship for Growth
PublisherPalgrave Macmillan
Pages23-40
Number of pages18
DOIs
StatePublished - 1 Jan 2022

Publication series

NamePalgrave Studies in Democracy, Innovation and Entrepreneurship for Growth
ISSN (Print)2662-3641
ISSN (Electronic)2662-365X

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