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Incidencia del consumo de los hogares y su aporte al Impuesto al Valor Agregado. Caso zona 6

Abstract:

In this research work we analyze the incidence of consumption and contribution to the Value Added Tax of households in Zone 6, taking as a measure of welfare the current income, current expenditure and expenditure in Food and non-alcoholic beverages in their average monthly, as well as an analysis of regressivity and progressivity of the Value Added Tax with the purpose of determining which type of household (rich or poor) is destined more of its income to the payment of the tax. The research contains an analysis based on the National Rural Household Income and Expenditure Survey 2011-2012, which includes welfare variables. As a result we got to the conclusion that the poorest households contribute on average monthly more income to the payment of Value Added Tax than the richer households. In addition, it was determined for the period 2012 Value Added Tax is regressive for both expenditure and income, and progressive with respect to consumption in food and non-alcoholic beverages.