Vol. 12 No. 24 (2017)

Artículos

Quartely analysis of the legal complexity of the Value Addea Tax law in the periodo from 1978 to 2016

Published 2017-01-09

  • Javier Moreno
    • ,
  • Jaime H. Beltrán
    • ,
  • Leovardo Mata

Javier Moreno
Universidad Anáhuac image/svg+xml

Jaime H. Beltrán
Instituto Tecnológico Superior de Pánuco, Profesor-investigador

Leovardo Mata
Universidad Autónoma Metropolitana Iztapalapa

Abstract

Through the Katz and Bommarito's model, we studied the legal complexity of the Value Added Tax Law, from its original version published on 1978, until the current version (2016). The data reveals that the Law became more complex over time, in terms of structure, entropy and interdependence, the variables considered by this study for measuring legal complexity.

Keywords

legal complexity, value added tax

PDF (Spanish)

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