Economic and tax results in Value Added Tax (VAT)

The analysis of VAT collection data aims to provide an appropriate tool to quantify the collection effects attributable to each economic factor. The analysis is framed in the environment of the company as a reporting unit, and in the decisive magnitudes of its production account: sales (indoor and exterior); purchases (currents or investment); added value (incorporated into the production process or acquired from abroad). The tax connections and/or impact of each of the above elements are also analysed. The final objective is to analyse the tax corresponding to domestic final consumption through the indirect analysis provided by the declarations-assessments thereof; that is, the tax corresponding to the aggregation of added values incorporated into production by all economic units of the system (declaring units).