Moreno Espinosa, Javier

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Moreno Espinosa, Javier
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Moreno Espinosa, Javier
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57218915030

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    Perspectives for Recovery of VAT Collection Derived from Imports of Goods
    (2022)
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    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
      13  1
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    VAT Elasticities on Imports as a Lever to Forecast Collection: Mexico 2010–2021
    (Palgrave Macmillan, Cham, 2023)
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    Mata Mata, Leovardo
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    Beltrán-Godoy, Jaime Humberto
    This chapter obtained the elasticities of VAT collection with respect to merchandise imports classified in the 99 chapters of the International Harmonized System 2010–2021. Evidence of an equilibrium relationship, in the long run, was found by cointegration in a VEC model. The results show that sixteen chapters explain 82% of the value of imports with different elasticities which allows identifying the sensitivity of VAT collection in generating income from imports. The chapters that stand out are machinery and electrical material; mechanical devices, boilers, and their parts; goods related to land transport and its parts, and mineral fuels and their products. The elasticities can be a lever that contributes to a better forecast of tax government revenues, specifically of the second source of income. ©The authors © Palgrave Macmillan, Cham
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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)
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    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.
      24  1
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    Creating Economic Stability Amid Global Uncertainty
    (2023)
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    Enrique Murillo
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    Paolo Riccardo Morganti
    Scopus© Citations 1  15