scholarly journals Effects of VAT reduction and increase in minimum salary in the northern border of Mexico (Baja California)

2019 ◽  
pp. 14-20
Author(s):  
María de Jesús Torres-Góngora ◽  
Carmen Carey ◽  
Claudia Castro ◽  
Aurora Pory
Keyword(s):  
Minimum Wage ◽  
Baja California ◽  
Value Added ◽  
Value Added Tax ◽  
Northern Border ◽  
Percent Decrease

The objective of this article is to examine some of the immediate effects observed in the companies of Baja California before the 50 percent decrease in the value added tax (VAT) and the increase to the minimum wage of 100 percent. A survey was conducted with businessmen from various sectors to get their opinion on tax and income changes, while reviewing the data presented in the National Employment Occupation Survey for workers who received a minimum wage in the last half of the year 2018 and the first half of the year 2019 by size of establishment.

scholarly journals Los impactos de la nueva política de salario mínimo. El caso de Jalisco y Baja California

2020 ◽  
pp. 25-48
Author(s):  
José Maria Ruíz ◽  
◽  
Emilia Gamez Frias
Keyword(s):  
Minimum Wage ◽  
Baja California ◽  
Target Population ◽  
National Average ◽  
Wage Policy ◽  
Free Zone ◽  
Northern Border ◽  
Differential Increase ◽  
The Impact ◽  
New Jobs

In 2019, a new minimum wage policy is promoted that configures two wage regions: the free zone of the northern border of Mexico and the rest of the country. For the first region an increase of 100 percent is authorized and for the second of 16.2 per-cent. Our objective is to analyze the impact that, in 2019, the differential increase of the minimum wage in the generation of new jobs of the salaried labor force (target population of the minimum wage) of Jalisco (emblematic entity of the rest of Mexico region) and of Baja California (entity of the region of the free zone of the northern border of Mexico) contrasting it with the national average in three levels: occupa-tional structure, sector and economic activity and by size of establishment, as well as by sex. The statistical evidence is processed by the national survey of occupation and employment (ineGi).

Collection of Value Added Tax in Kosovo and Its Effect on Economic Growth

2017 ◽  
Vol 8 (1) ◽  
pp. 225
Author(s):  
Teki Shala
Keyword(s):  
Economic Growth ◽  
Descriptive Analysis ◽  
Value Added ◽  
Analytical Techniques ◽  
Value Added Tax ◽  
Statistical Tool ◽  
Revenue Collection ◽  
Strong Positive Relationship ◽  
Level Of Economic Development ◽  
Level Of Significance

The revenue collected from the value added tax constitutes the main income of the Kosovo government. For this reason, this research has a great importance in the formulation of effective policies in Kosovo that will subsequently improve the efficiency of tax collection of Value Added and growing fiscal and budgetary stability. This research it will have a descriptive analysis of the trends of VAT collection in Kosovo from 2005- 2015 years using different analytical techniques to examine trends and data structure over the years. We have used two types of analysis; One is the descriptive analysis of trends and the other is the contrast of the descriptive analysis of trends that is the econometric technique used to analyze the VAT effect on economic growth in Kosovo. The source of data for this study is secondary through the Annual Financial Report of the Ministry of Finance of Kosovo and the IMF. In order to analyze the data generated for the study, the statistical tool utilized is OLS technique (multiple regression). One of the key findings in the collection of VAT has been its dependence on the border. Revenue collection is among the most pressing problems and such situation does not guarantee a country's budgetary stability. Also, based on the findings we noted that the VAT share of the gathering in gross domestic product of the Interior of the country has been low compared to other countries in Europe developing, reflecting a low level of economic development. Also from econometric analysis is confirmed that the regression coefficient shows that we have a VAT impact on GDP in Kosovo, because the level of significance is .000, or includes the rate of 1%. Also, the correlation between VAT and GDP shows a strong positive relationship, or statistically interpreted with the increase of VAT, will increase the GDP of Kosovo, these two elements conclude that VAT has a significant impact on economic growth in Kosovo. Furthermore, this research highlight some key issues that policy makers should consider dealing with the collection and effective use of revenue collected from VAT, to improve growth.

Quality of the Administration of Value-Added Tax in OECD Countries and Russia

2013 ◽  
Author(s):  
Alexander Knobel ◽  
Sergei Germanovich Sinelnikov-Murylev ◽  
Ilya Sokolov
Keyword(s):  
Value Added ◽  
Oecd Countries ◽  
Value Added Tax
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