Effects of the Tax Reform in Costa Rica: VAT Implementation

VAT Implementation

Authors

  • Fernando Rodríguez Garro
  • Francisco Sancho Mora
  • Raúl Fonseca Hernández Universidad Nacional de Costa Rica: Heredia, Heredia, CR

Keywords:

TAXATION, SALES TAX, VALUE ADDED

Abstract

THE IMPLEMENTATION OF THE VALUE ADDED TAX (VAT) IN COSTA RICA IS NECESSARY TO ALLEVIATE THE DETERIORATING PUBLIC FINANCES AND IMPROVE STRUCTURAL FLAWS IN THE CURRENT SALES TAX SCHEME. THE CHANGE WILL INCREASE TAX REVENUES, DECREASE EVASION BY IMPROVING THE TRACEABILITY OF TRADE AND INTRODUCE GREATER PROGRESSIVITY TO THE TAX SYSTEM.

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Published

2016-06-01

How to Cite

Rodríguez Garro, F. ., Sancho Mora, F. ., & Fonseca Hernández , R. (2016). Effects of the Tax Reform in Costa Rica: VAT Implementation: VAT Implementation. Revista Centroamericana De Administración Pública, (70), 273–290. Retrieved from https://ojs.icap.ac.cr/index.php/RCAP/article/view/57

Issue

No. 70 (2016): Gestión Pública y Encadenamiento Productivo

Section

Artículos