Estimation of the optimal tax pressure in Nicaragua
DOI:
https://doi.org/10.5377/reice.v12i23.18294Keywords:
optimal tax pressure, tax collection, tax revenue, Laffer curveAbstract
In this work, the optimal level of tax pressure of the VAT, IR and ISC taxes of Nicaragua is estimated during the Period 2010 - 2021. Polynomial econometric models with covariates were used to estimate the optimal point in each tax, as well as sources of information secondary, estimating the tax pressure index, Laffer curve per tax. It is evident that the real tax pressure of indirect taxes, VAT and ISC, exceeds the fiscal optimum and that the tax pressure of IR is lower than the optimum with a behavior of reducing the gap between the optimal and real point. In conclusion, it was found by reducing the tax burden of indirect taxes VAT and ISC by increasing collections and that there is room for increasing IR without affecting economic activities.
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