Moreno Espinosa, JavierJavierMoreno EspinosaMata Mata, LeovardoLeovardoMata Mata2022-10-252022-10-25202297830309153159783030915322https://scripta.up.edu.mx/handle/20.500.12552/181410.1007/978-3-030-91532-2_3In 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 NatureResource Types::text::book::book part