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Efecto del crecimiento económico y de la complejidad legal sobre el Impuesto al Valor Agregado en el periodo 1980-2016

  • Javier Moreno Espinosac(Author)
    ,
  • Jaime Humberto Beltrán Godoyc(Author)
    ,
  • Leovardo Mata Mataa, b(Author)
Research Output: Contribution to journal Article

Open access

Publication Information

Output type

Research Output: Contribution to journal Article

Original language

Spanish

Journal (Volume, Issue Number)

Contaduria y Administracion (Volume 65, Issue 4)

Publication milestones

  • Published - 2020

Publication status

Published - 2020

ISSN

0186-1042

External Publication IDs

  • Scopus: 85090703700

Abstract

This work is aimed to determine the impact of economic growth and the legal complexity of the Value-Added Tax Act (LIVA, in Spanish) in the VAT collection between 1980 and 2016. This analysis is based on an ordinary least squares model transformed using the Box-Cox methodology. The results reveal a positive relation between economic growth and VAT collection, and a negative relation between the legal complexity index and VAT collection. It is suggested to extrapolate this analysis of the effects of legal reforms on the collection of other taxes, because a negative effect may be generated by the modifications made by increasing the complexity of tax laws and reducing the understanding of the tax payers. In line with the existing literature, a negative effect on the VAT collection is confirmed by the increase in the legal complexity index.

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