Analysis of Tax Revenue Collection period 2007-2020
DOI:
https://doi.org/10.5377/rtu.v13i36.17628Keywords:
Tax revenue, Tax Policy, Tax Pressure, Tax Collection, Progressive System, Tax System, Regressive SystemAbstract
The main objective of this research work is to carry out an analysis of the public finances of Nicaragua focused on the collection of tax revenues and to verify that the Nicaraguan tax system has undergone notable changes with the implementation of tax policies, that is, to reduce the gap of regressiveness and approach a more progressive system that is fair and equitable in fiscal terms.
The regressivity gap of the Nicaraguan tax system has been significantly reduced in the last 14 years, the regressivity for the year 2007 was 69.7% in the course of the collection time series analyzed, it was determined that for the year 2020 the regressivity is of 56.3%, that is, the fiscal policy of reducing the fiscal burden in indirect taxes has had notable effects, while the progressiveness of the system is significantly visible given that wealth is being taxed more for the year 2007, the progressiveness was 30.3% and in the year 2020 was 43.7%. It should be noted that the growing evolution of tax revenue collection has allowed these changes in the collection system to be notable in fiscal matters.
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