Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/174248 
Year of Publication: 
2016
Citation: 
[Journal:] Revista de Métodos Cuantitativos para la Economía y la Empresa [ISSN:] 1886-516X [Volume:] 22 [Publisher:] Universidad Pablo de Olavide [Place:] Sevilla [Year:] 2016 [Pages:] 78-103
Publisher: 
Universidad Pablo de Olavide, Sevilla
Abstract (Translated): 
It is the purpose of this work to analyze the significance of changes in average for the collection of value-added (VAT) and income taxes from year 2000 and up to the second quarter of 2015. To accomplish that, classic methods of significance will be applied, but contrasted with tests for the typified difference of the average, fundamental parameters of the meta-analysis Cohen's Delta. The main conclusions are that although there have been relevant changes in the tax collection process such as limits in the tax consolidation regime, complementary taxes e.g., flat rate business tax, substitute tax credit to wages, tax on cash deposits and the standardization of the VAT to 16%, there is no strong evidence to state an efficient national tax collection system.
Subjects: 
tax collection
tax reform
changes in value-added and income taxes
significance levels
JEL: 
H21
M41
M48
Creative Commons License: 
cc-by-sa Logo
Document Type: 
Article

Files in This Item:
File
Size
877.52 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.