Incidencia del consumo de los hogares y su aporte al Impuesto al Valor Agregado. Caso zona 7.

Abstract

The Value Added Tax (VAT) is the main component of the national economical recollection, being an indirect tax is a tax of easy recollection and less evasion. This thesis project considers the southern region of the country, called, Zone 7 to analyze the contribution of households to VAT, based on their food consumption food and non-alcoholic beverages taxed at a rate of 12%, using data from the National Survey of Income and Expenditure of Urban and Rural Homes (ENIGHUR 2012); what type of home in the South provides this tax due to its economic conditions is determined, an estimate of progressivity and regressivity of VAT is obtained. The methodology used in this project is the stratification of households into 10 groups, i.e. by income decibel, also the average rate is applied to get a general idea of what trend has the value added tax in the study area.