Evolución histórica del impuesto al valor agregado (IVA)

Abstract

As the main topic to be discussed in this article is the Aggregate Sales Tax better known as VAT, it is necessary to point out that this figure is an obligation like many others applied to associates or managed within the States worldwide, and that it has been created as a need to guarantee the development of countries and regions, it is noteworthy that tributes arose from ancient times when man saw the need to live in society, as a result of regulating the conformed groups, meeting their needs and generating resources that would allow its proper administration or government, then becoming contributions in the largest source of income of the nations of the planet for the financing of projects of general interest aimed at achieving the common benefit, since bear in mind that the latter will be the only purpose which must motivate its existence and demand with respect to the subjects of a socioeconomic system co.