Impuestos al Consumo

A tax directly levied on individuals or businesses, such as income tax or corporate tax.

A tax levied on goods or services, and is generally collected by a distributor/seller. The ultimate consumer typically pays the tax.

A tax based on the quantity of something, often products (e.g., per gallon of gasoline).

A tax that applies to one stage of production or distribution, e.g., just on the manufacturer or the final sale.

A tax that applies to multiple stages of production or distribution, from start to finish.

A tax where the tax paid in one step is carried over to the next step and added to the cost.

A tax in which the tax paid in one step is not carried over to the next and is paid by the final consumer.

An indirect, general, plurifásico, non-cumulative tax on consumption, calculated by subtracting the tax paid from the next stage from the final sale.

A tax effect where the final price increase is greater than the tax revenue collected. It occurs in indirect taxes when businesses add a markup to costs, including prior taxes.

A tax effect where tax is levied on previously paid tax. This results in higher total tax revenue compared to a non-cumulative tax.

A tax where the tax paid in earlier stages of production is not subtracted from the tax due in subsequent stages.

When the price increase due to a cumulative tax is disproportionate to the tax base.

The final price increases more than the actual tax amount, causing additional costs beyond the collected revenue with a cumulative tax.

Businesses integrate different production stages to minimize costs, reducing the final price.

A multi-stage tax where the tax applies to different stages in the production process.

A tax applied to the price of a good or service.

A country whose exports are insignificant in the global market. Changes in its export quantity do not significantly affect the global supply or international price.

A zone with reduced or eliminated trade barriers between member countries.

A free trade zone with a common external tariff and other restrictions agreed upon with non-member countries.

A country whose exports significantly influence the global market. Changes in its exports substantially affect global supply and international price.

A customs union with free movement of production factors and harmonized economic policies.

A tax on produced goods that are later exported. A portion of the tax can be passed onto foreign consumers.

The country where goods are ultimately received and sold after crossing a border.

Countries agreeing to eliminate tariffs and trade barriers between them while maintaining their own trade policies with countries outside the area.

Taxes applied to imported products to compensate for any tax advantage the exporter had.

A product that is wholly produced within the free trade area.

Value Added Tax; a tax on the value added at each stage of production and distribution

Adjusting costs that come with imported components to ensure fair competition among products from different countries within a free trade zone.

Taxes imposed on the creation, sale, or use of goods within a country or region.

The idea that the country where a good is produced should impose taxes on it.

Making economic policies similar or identical across member countries to ensure smooth operation.

The idea that the country importing a good should impose taxes on it.

A territory or state with low or no taxes, specifically on direct taxes, making tax evasion easier for non-residents.

A tax system with different procedures for residents and non-residents.

The sharing of tax information between countries.

Tax information that is kept secret by the government.

Tax policies or practices intended to avoid international tax regulations.

A financial strategy in which a company reduces its own capital, increasing debt instead of equity.

Money coming into a country.

Legitimate strategies used to minimize tax payments.

Rules are created by tax authorities to control how passive income and its financial costs are declared in determining taxable income.

Manipulating prices in transactions between related parties or parties involving a tax haven to reduce tax.

The price used in a transaction is similar to what independent parties would agree upon.

Taxation based on the residence of a person, taxing them on income earned domestically and internationally.

Taxation based on where income is generated, regardless of the taxpayer's residence.

A situation where the same income or property is taxed in multiple countries.

Same person, same tax period, same taxable item, taxed in the same jurisdiction.

Taxation of the same item in the same tax period, but by different entities, not the same entity.