Repensando el impuesto al valor agregado

Marcelo Garriga

doi:10.52292/j.estudecon.2021.2168

Authors

Marcelo Garriga Centro de Estudios de Finanzas Públicas, FCE- Universidad Nacional de La Plata, Argentina https://orcid.org/0000-0002-9297-9740

DOI:

https://doi.org/10.52292/j.estudecon.2021.2168

Keywords:

efficiency, value added tax, fiscal policy

Abstract

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.

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