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  • ISSN 2773-7357
  • hozpino@indecsar.org
  • Guayaquil, Ecuador

Artículos Científicos

Vol. 5 No. 15 (2024): April-June 2024

Economic growth based on the tax pressure exerted in Bolivia with reference to South America / p. 24-42

ARK
http://resolve.scienceontheweb.net/ark:/79347/RMF.v5i15.121
Submitted
September 1, 2024
Published
2024-06-30

Abstract

Tax pressure is a crucial tool for tax collection and financing public spending; The economic growth of a country refers to the sustained increase in the production of goods and services, measured mainly by the Gross Domestic Product. The objective of this article is to analyze how the tax pressure exerted in Bolivia affects economic growth with reference to South America, during the period 2010-2022. The research has a quantitative approach, basic type with a descriptive level, using the deductive - analytical method; with a non-experimental, longitudinal design. The data collection techniques were documentary sources from the Inter-American Center of Tax Administrations, Organization for Economic Cooperation and Development, World Bank, National Tax Service, Ministry of Economy and Public Finance of Bolivia. The results show that the composition of the Gross Domestic Product in Bolivia reveals economic growth generated mainly by internal demand, such as consumption, investment and public spending; Tax collection in Bolivia is important, the structure of which is generated mainly by the Value Added Tax and the Business Profits Tax; The tax pressure in Bolivia is above the regional average, experiencing growth fluctuations throughout the years studied with the exception of the health emergency period due to Covid-19. Concluding that, the increase in tax pressure indicates a greater Bolivian state capacity to collect taxes that contributes to economic growth; however, compared to its South American neighbors, the tax pressure is above the average for the region

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