Resumen

FRANCO RODRIGUEZ, Luis Enrique; CALERO GUEVARA, Flor María  y  MORAN GONZALEZ, Briccio Roberto. Incidence of the value added tax for artisans in tax collection fiscal periods 2018-2020. Investigación y Negocios [online]. 2022, vol.15, n.25, pp.91-103. ISSN 2521-2737.

Abstract The study carried out on the Value Added Tax for ar-tisans fiscal periods 2018-2020, has the objective of determining its incidence in taxcollection, correlation-al documentary bibliographic research was applied with a quantitative approach, an instrument was de-veloped to collect information directly from the primary source, Servicio de Rentas Internas, such as national collection, total VATcollected atthe country level, VAT declared by qualified artisans and number of artisans registered in each zonal address; This information made it possible to mathematically determine a gradual increase in registered artisans, starting at 58,666 in 2018, 69,159 in 2019 and 72,426 in 2020, as well as a reduction of USD 46 million of taxes collected in the year 2018, USD 63 million in 2019 and USD 41 million in 2020 due to this benefit. The increase in artisans is because this exception allows them to have greater price competitiveness; However, this growth affects tax collection, since the greater the number of beneficiaries, the lower the VAT collected and lower participation of this tax in national tax collection, which in general terms is the highest compared to other taxes

Palabras clave : Artisans; Value Added Tax; Tax Incidence; Tax Collection.

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