Repensando el impuesto al valor agregado

Marcelo Garriga

doi:10.52292/j.estudecon.2021.2168

Autores/as

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

Palabras clave:

eficiencia, impuesto al valor agregado, politíca fiscal

Resumen

El objetivo de este trabajo es estudiar los efectos de la existencia de tasas reducidas, bienes a tasa cero y exenciones del IVA en Argentina sobre los precios de los bienes (efectos sobre la eficiencia económica), el impacto distributivo y la eficiencia recaudatoria. El impuesto al valor agregado se ha constituido a lo largo del tiempo en un tributo clave de la estructura impositiva argentina, con una recaudación de 7.36% del PBI en el año 2018 y una participación en el total de recursos tributarios del 32.6%. La eficiencia “C” es del 47%, lo que muestra que el potencial recaudatorio del IVA es importante y cualquier posible reforma tributaria debería poner el foco en la mejora del diseño e implementación de este impuesto.

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