<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1665-5346</journal-id>
<journal-title><![CDATA[Revista mexicana de economía y finanzas]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. mex. econ. finanz]]></abbrev-journal-title>
<issn>1665-5346</issn>
<publisher>
<publisher-name><![CDATA[Instituto Mexicano de Ejecutivos de Finanzas A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1665-53462019000100113</article-id>
<article-id pub-id-type="doi">10.21919/remef.v14i1.362</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Efectos de corto y largo plazo de los programas de condonación de créditos fiscales en la recaudación del Impuesto al Valor Agregado]]></article-title>
<article-title xml:lang="en"><![CDATA[Short and Long-Term Effects of Tax Credit Waiver Programs on Value Added Tax Collection]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Moreno]]></surname>
<given-names><![CDATA[Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Beltrán]]></surname>
<given-names><![CDATA[Jaime H.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mata]]></surname>
<given-names><![CDATA[Leovardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Anáhuac México Norte  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Anáhuac México Norte  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Anáhuac México Norte  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2019</year>
</pub-date>
<volume>14</volume>
<numero>1</numero>
<fpage>113</fpage>
<lpage>128</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1665-53462019000100113&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1665-53462019000100113&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1665-53462019000100113&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo es determinar el impacto de corto y largo plazo de los programas de amnistía fiscal de 2007 y 2013 en la recaudación del IVA en México para el periodo 1980 - 2016. Para el análisis se utilizó un modelo ARIMA multivariado. Los resultados muestran que los programas de condonación de créditos fiscales no afectaron la recaudación del IVA en el largo plazo, el efecto predominante muestra un cambio de nivel con ajuste de corto plazo. Se recomienda no utilizar estos programas con fines recaudatorios, ya que no generan efectos en el largo plazo y tampoco benefician al cumplimiento voluntario. Para el análisis, fue necesario asegurar que se trabaja con series estacionarias y no correlacionadas. La originalidad radica en la metodología utilizada para determinar el impacto de los programas de amnistía fiscal promulgados por el gobierno de México para incrementar la recaudación pública. En consenso con la literatura, se confirma un efecto de corto plazo sobre el nivel de la recaudación del IVA y la ausencia de algún efecto de largo plazo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective of this work is to determine the short and long-term impact of the 2007 and 2013 fiscal amnesty programs on VAT collection in Mexico for the period of 1980-2016. A multivariate ARIMA model was used for the analysis. The results show that tax credit waiver programs did not affect VAT collection in the long term. The predominant effect shows a change of level with short-term adjustment. It is recommended to not use these programs for collection purposes, since they do not generate long-term effects and do not benefit voluntary compliance. For the analysis, it was necessary to ensure that stationary and non-correlated series are used. The originality of this lies in the methodology used to determine the impact of fiscal amnesty programs promoted by the Mexican government to increase tax collection. In consensus with the literature, a short-term effect is confirmed for VAT collection and the absence of any long-term effect.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[amnistía]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[recaudación]]></kwd>
<kwd lng="es"><![CDATA[IVA]]></kwd>
<kwd lng="es"><![CDATA[ARIMA multivariado]]></kwd>
<kwd lng="es"><![CDATA[E62]]></kwd>
<kwd lng="en"><![CDATA[Amnesty]]></kwd>
<kwd lng="en"><![CDATA[taxes]]></kwd>
<kwd lng="en"><![CDATA[collection]]></kwd>
<kwd lng="en"><![CDATA[VAT]]></kwd>
<kwd lng="en"><![CDATA[multivariate ARIMA]]></kwd>
<kwd lng="en"><![CDATA[E62]]></kwd>
</kwd-group>
</article-meta>
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