Abstract

NUNEZ ARAUZ, Marcelo. Bolivia: RE-VAT tax; modification of the rule to increase collections. Revista de coyuntura y perspectiva [online]. 2022, vol.7, n.2, pp.43-54. ISSN 2415-0622.  https://doi.org/1056274/ec.2022.v.7n2.2.

The IVA Complementary Regime (RC-IVA) is a tax that is applied on the income of natural persons and successive undivided persons, coming from capital investment, work or the joint application of both factors. The current regulations in force allow public and private officials to deduct the total contributions for retirement and two national minimum wages. Salaries less than or equal to 9,916 Bolivianos are not taxed to the state. This situation implicitly causes tax evasion by companies; due to the fact that a large part of the officials in Bolivia who receive income equal to or less than the figure mentioned above, do not need to present fiscal notes as a discharge for fiscal credit.

This article proposes to modify the regulation of the Complementary Regime to the Value Added Tax RC-VAT, which imposes an aliquot of 13% on natural persons coming from the investment of capital or work. In this way, the State through the treasury will benefit from higher collections.

Keywords : Presión tributaria; alícuota; base imponible; estructura del tributo; política fiscal.

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