Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/286152 
Title (translated): 
Rate of change in the collection of Value Added Tax in Mexico
Year of Publication: 
2019
Citation: 
[Journal:] Revista de Métodos Cuantitativos para la Economía y la Empresa [ISSN:] 1886-516X [Volume:] 27 [Year:] 2019 [Pages:] 3-29
Publisher: 
Universidad Pablo de Olavide, Sevilla
Abstract (Translated): 
The objective of this paper is to identify the months in which more products and services are consumed in Mexico with the Value Added Tax (VAT), using the percentage change ratio (collection speed / month) based on the information for the year 2003 and until the month of August 2015. For each of the months of the series, the best fitting polynomial equation is obtained, using it to estimate the monthly collection and comparing these values with those obtained from the first derivative. The results show that the months of March, April and December present a greater speed in the collection / month, which represents that the effective consumption manifests itself in the months prior to this capture, in other words, the periods in which the Mexicans consume more products and services are February, March and November.
Subjects: 
value added tax
rate of change
fiscal system in México
JEL: 
E62
E63
C3
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-sa Logo
Document Type: 
Article

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