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Perspectives for Recovery of VAT Collection Derived from Imports of Goods

Research Output: Chapter in Book/Report/Conference proceeding Chapter

Publication Information

Output type

Research Output: Chapter in Book/Report/Conference proceeding Chapter

Original language

English

Pages from-to (Number of pages)

Pages 23-40 (18 pages)

Publication milestones

  • Published - 2022

Publication status

Published - 2022

Publisher

Palgrave Macmillan

Publication series

  • Publication series name: Palgrave Studies in Democracy, Innovation and Entrepreneurship for Growth
    ISSN (Print): 2662-3641
    ISSN (Electronic): 2662-365X

Publication IDs

  • Scopus: 85123978497

Host publication title

Palgrave Studies in Democracy, Innovation and Entrepreneurship for Growth

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.

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