JEFAS (antes Cuadernos de Difusión) Vol. 9 Nº 16 (2004)

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Impacto tributario en el servicio de transporte terrestre interprovincial de pasajeros : el caso del retiro de la exoneración del IGV
(Universidad ESAN. ESAN Ediciones, 2004-06-30) Roca, Santiago; Simabuko, Luis; Dyer, Jaime
This study evaluates the impact of the elimination of the exemption of the IGV to the interprovincial passenger land transport service -measure provided in 2003- based on the analysis of the tax burden of the companies in the sector and the development of a simulation. It finds that, given the characteristics of this market, in which both formal and informal operators coexist, formal companies would assume the full IGV, a fact that would not only significantly reduce their profitability and expose them to a critical situation but would also harm the users, whose demand would be directed to informal companies, with the consequent loss of quality and security in the service. Moreover, the State itself would achieve an effect contrary to the desired one, since the tax collection would be less than what is obtained when the exoneration was in force. It should be noted that, before one year has elapsed, the government decided to re-establish the exemption of the IGV to the aforementioned service.