@inbook{2b0c49334105406e9d9c679af4734f56,
title = "Perspectives for Recovery of VAT Collection Derived from Imports of Goods",
abstract = "In this chapter, the elasticity of the collection of value-added tax resulting from foreign trade operations was estimated based on imports{\textquoteright} transactions by type of good to determine the group{\textquoteright}s sensitivity to imports{\textquoteright} 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.",
author = "Espinosa, {Javier Moreno} and Mata, {Leovardo Mata}",
note = "Publisher Copyright: {\textcopyright} 2022, The Author(s), under exclusive license to Springer Nature Switzerland AG.",
year = "2022",
month = jan,
day = "1",
doi = "10.1007/978-3-030-91532-2_3",
language = "Ingl{\'e}s",
series = "Palgrave Studies in Democracy, Innovation and Entrepreneurship for Growth",
publisher = "Palgrave Macmillan",
pages = "23--40",
booktitle = "Palgrave Studies in Democracy, Innovation and Entrepreneurship for Growth",
}