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Reviews

Vol. 5 No. 11 (2025): Concordia

Tax on tax and the effective tax burden: A comparative review of the Americas and Europe

Impuesto sobre impuesto y carga tributaria: revisión comparativa América-Europa
Published
2025-11-06

Introduction: The phenomenon of "cascading taxes" (tax-on-tax) represents a significant fiscal distortion that increases the effective tax burden, thereby undermining the principles of equity and efficiency and compromising the competitiveness of economic sectors. Objective: This study aims to analyze the incidence of cumulative taxation across America and Europe, with a specific focus on Bolivia, identifying its effects on pricing, competitiveness, and economic informality. Methodology: A systematic literature review and comparative analysis were conducted, examining over 50 academic and technical sources published between 2015 and 2024. The search included databases such as Scopus, Web of Science, and SciELO, as well as repositories from the OECD, ECLAC, and the IMF. Boolean operators were utilized to identify relevant cases within key sectors, such as energy, telecommunications, and transportation. Results: Findings indicate that cumulative taxation increases the tax burden by 10% to 20% in the analyzed sectors. In Bolivia, the Transaction Tax (IT) is levied on amounts that already include Value Added Tax (VAT), without tax credit eligibility, resulting in structural double taxation. This practice distorts pricing mechanisms, erodes competitiveness, and incentivizes economic informality. Conclusions: There is an urgent need to reform tax systems through fiscal harmonization, the elimination of tax overlaps, and the implementation of tax credit mechanisms, particularly in jurisdictions where taxes are non-creditable, such as Bolivia.

Introducción: El fenómeno del “impuesto sobre impuesto” constituye una distorsión fiscal que incrementa la carga tributaria efectiva, vulnerando los principios de equidad y eficiencia, y afectando la competitividad de los sectores económicos. Objetivo: Analizar la incidencia del impuesto acumulativo en América y Europa, con especial énfasis en Bolivia, identificando sus efectos sobre precios, competitividad e informalidad. Metodología: Se realizó una revisión documental sistemática y un análisis comparativo de más de 50 fuentes académicas y técnicas publicadas entre 2015 y 2024, incluyendo bases de datos como Scopus, Web of Science, Scielo y repositorios de OCDE, CEPAL y FMI. Se aplicaron operadores booleanos para identificar casos relevantes en sectores clave como energía, telecomunicaciones y transporte. Resultados: La imposición acumulativa eleva la carga fiscal entre un 10 % y un 20 % en los sectores analizados. En Bolivia, el Impuesto a las Transacciones (IT) se aplica sobre montos que incluyen IVA, sin derecho a crédito fiscal, generando doble tributación estructural. Esta práctica distorsiona precios, reduce la competitividad y fomenta la informalidad económica. Conclusiones: Es urgente reformar los sistemas tributarios mediante armonización fiscal, eliminación de superposiciones y mecanismos de crédito fiscal, especialmente en países donde los impuestos no son acreditables, como Bolivia.

Issue:
Vol. 5 No. 11 (2025): Concordia
Section:
Reviews

References

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