Abstract

GARRIGA, Marcelo. REPENSANDO EL IMPUESTO AL VALOR AGREGADO. Estud. econ. [online]. 2021, vol.38, n.76, pp.197-222. ISSN 2525-1295.

The aim of this paper is to study the effects of the existence of reduced rates, zero-rate goods and VAT exemptions in Argentina on the prices of goods (effects on economic efficiency), the distributive impact and collection efficiency. The value added tax has become over time a key tribute to the Argentine tax structure, with a collection of 7.6% of GDP in 2018 and a share in total tax resources of 32.6%. Efficiency “C” is 47%, which shows that the potential for VAT collection is important and any possible tax reform should focus on improving the design and implementation of tax.

Keywords : efficiency; value added tax; fiscal policy.

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