Moreno Espinosa, Javier
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Moreno Espinosa, Javier
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Moreno Espinosa, Javier
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jmorenoe
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57218915030

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Artificial Intelligence and Its Application in the Study of the Legal Complexity of the Value Added Tax Act in Mexico

2022 , Moreno Espinosa, Javier , Carriles Álvarez, Alonso

The text is a raw material, researchers need to extract information and patterns of value. Through the use of AI tools in conjunction with the hard sciences, it is now possible to access significant sources of knowledge that previously remained hidden in the form of patterns of ideas and feelings stored in large volumes of text. The analysis of the raw text of the Law of Value-Added Tax (VAT) considered the three elements: structure, language, and interdependence. With these three elements, a legal complexity index was constructed, and the results of the model’s parameters show the following: the value for the legal complexity variable was negative (−1.39), which means that when the legal complexity index per unit increases, tax collection will decrease 1.39%. It is helpful to remember that interdependence is the component that outweighs the rest within the legal complexity index. The GDP estimator showed a positive sign, and its magnitude was 4.51; this means that when this estimator increases 1%, VAT collection could increase a 4.5%. © 2022 The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

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Perspectives for Recovery of VAT Collection Derived from Imports of Goods

2022 , Moreno Espinosa, Javier , Mata Mata, Leovardo

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. © Springer Nature

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VAT Elasticities on Imports as a Lever to Forecast Collection: Mexico 2010–2021

2023 , Moreno Espinosa, Javier , Leovardo Mata Mata , Jaime Humberto Beltrán-Godoy

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Creating Economic Stability Amid Global Uncertainty

2023 , Murillo, Enrique , Morganti, Paolo Riccardo , Moreno Espinosa, Javier , Enrique Murillo , Paolo Riccardo Morganti , Javier Moreno Espinosa

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