Efectos de la Reforma Tributaria en Costa Rica: Implementación del IVA
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Rodríguez Garro, Fernando
Sancho Mora, Francisco
Fonseca Hernández, Raúl Gerardo
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Abstract
La implementación del impuesto al valor agregado (IVA) en costa rica es necesario para aliviar las deterioradas finanzas públicas y mejorar fallos estructurales que posee el actual esquema del impuesto de ventas. El cambio permitirán incrementar los ingresos fiscales, disminuir la evasión al mejorar la trazabilidad de los intercambios comerciales e introducir una mayor progresividad al sistema tributario.
The implementation of value added tax (VAT) in Costa Rica is required to ease the deteriorating public finances and improve structural failures that the current sales tax scheme presents. These changes will increase tax revenues, reduce evasion to improve the traceability of trade, simplify tax administration and introduce greater progressivity of the tax system
The implementation of value added tax (VAT) in Costa Rica is required to ease the deteriorating public finances and improve structural failures that the current sales tax scheme presents. These changes will increase tax revenues, reduce evasion to improve the traceability of trade, simplify tax administration and introduce greater progressivity of the tax system
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Keywords
Reforma fiscal, Impuesto de ventas, Impuesto al valor agregado, Tributario, Costa Rica, Tax reform, Sales tax, Vallue added tax
Citation
https://www.researchgate.net/publication/304497215_Efectos_de_la_reforma_tributaria_en_Costa_Rica_Implementacion_del_IVA