Incidencia del impuesto al valor agregado para artesanos en la recaudación tributaria periodos fiscales 2018-2020
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Investigación y Negocios
Abstract
El estudio realizado al Impuesto al Valor Agregado para artesanos periodos fiscales 2018-2020, es con el objetivo de determinar su incidencia en la recaudación tributaria, se aplicó la investigación bibliográfica documental, de tipo correlacional, con enfoque cuantitativo, se elaboró un instrumento de recolección de información de manera directa, obtenida de fuente primaria, del Servicio de Rentas Internas, que consta en su base de datos: recaudación nacional, IVA total recaudado nivel país, IVA declarado por artesanos calificados y cantidad de artesanos registrados en cada dirección zonal; esta información permitió determinar matemáticamente un incremento paulatino de los artesanos registrados, siendo 58.666 en el año 2018, 69.159 en el 2019 y 72.426 en el 2020, así también, se determinó que se dejó de recaudar por este beneficio tributario USD 46 millones en el año 2018, USD 63 millones en el 2019 y USD 41 millones en el 2020. El incremento de artesanos es porque esta excepción les permite tener mayor competitiv-idad en precios; pero, este crecimiento incide en la recaudación tributaria, puesto que, a mayor número de personas beneficiarías, menor IVA recaudado; y, menor participación de este impuesto en la recaudación tributaria nacional, que en términos generales es la más alta comparando con los demás impuestos
The study carried out on the Value Added Tax for ar-tisans fiscal periods 2018-2020, has the objective of determining its incidence in taxcollection, correlation-al documentary bibliographic research was applied with a quantitative approach, an instrument was de-veloped to collect information directly from the primary source, Servicio de Rentas Internas, such as national collection, total VATcollected atthe country level, VAT declared by qualified artisans and number of artisans registered in each zonal address; This information made it possible to mathematically determine a gradual increase in registered artisans, starting at 58,666 in 2018, 69,159 in 2019 and 72,426 in 2020, as well as a reduction of USD 46 million of taxes collected in the year 2018, USD 63 million in 2019 and USD 41 million in 2020 due to this benefit. The increase in artisans is because this exception allows them to have greater price competitiveness; However, this growth affects tax collection, since the greater the number of beneficiaries, the lower the VAT collected and lower participation of this tax in national tax collection, which in general terms is the highest compared to other taxes
The study carried out on the Value Added Tax for ar-tisans fiscal periods 2018-2020, has the objective of determining its incidence in taxcollection, correlation-al documentary bibliographic research was applied with a quantitative approach, an instrument was de-veloped to collect information directly from the primary source, Servicio de Rentas Internas, such as national collection, total VATcollected atthe country level, VAT declared by qualified artisans and number of artisans registered in each zonal address; This information made it possible to mathematically determine a gradual increase in registered artisans, starting at 58,666 in 2018, 69,159 in 2019 and 72,426 in 2020, as well as a reduction of USD 46 million of taxes collected in the year 2018, USD 63 million in 2019 and USD 41 million in 2020 due to this benefit. The increase in artisans is because this exception allows them to have greater price competitiveness; However, this growth affects tax collection, since the greater the number of beneficiaries, the lower the VAT collected and lower participation of this tax in national tax collection, which in general terms is the highest compared to other taxes
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Vol. 15, No. 25