Perspectives for Recovery of VAT Collection Derived from Imports of Goods

Moreno Espinosa, Javier; Mata Mata, Leovardo

doi:10.1007/978-3-030-91532-2_3

Perspectives for Recovery of VAT Collection Derived from Imports of Goods

Journal

Business Recovery in Emerging Markets

Palgrave Studies in Democracy, Innovation, and Entrepreneurship for Growth

ISSN

2662-3641

2662-365X

Date Issued

2022

Author(s)

Mata Mata, Leovardo

Type

Resource Types::text::book::book part

DOI

10.1007/978-3-030-91532-2_3

URL

https://scripta.up.edu.mx/handle/20.500.12552/1814

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. © Springer Nature