IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-981-19-4695-0_9.html
   My bibliography  Save this book chapter

Artificial Intelligence and Its Application in the Study of the Legal Complexity of the Value Added Tax Act in Mexico

In: Data Analytics Applications in Emerging Markets

Author

Listed:
  • Javier Moreno Espinosa

    (Universidad Panamericana)

  • Alonso Carriles Alvarez

    (Universidad Anahuac)

Abstract

The text is a raw material, researchers need to extract information and patterns of value. Through the use of AI tools in conjunction with the hard sciences, it is now possible to access significant sources of knowledge that previously remained hidden in the form of patterns of ideas and feelings stored in large volumes of text. The analysis of the raw text of the Law of Value-Added Tax (VAT) considered the three elements: structure, language, and interdependence. With these three elements, a legal complexity index was constructed, and the results of the model’s parameters show the following: the value for the legal complexity variable was negative (−1.39), which means that when the legal complexity index per unit increases, tax collection will decrease 1.39%. It is helpful to remember that interdependence is the component that outweighs the rest within the legal complexity index. The GDP estimator showed a positive sign, and its magnitude was 4.51; this means that when this estimator increases 1%, VAT collection could increase a 4.5%.

Suggested Citation

  • Javier Moreno Espinosa & Alonso Carriles Alvarez, 2022. "Artificial Intelligence and Its Application in the Study of the Legal Complexity of the Value Added Tax Act in Mexico," Springer Books, in: José Antonio Núñez Mora & M. Beatriz Mota Aragón (ed.), Data Analytics Applications in Emerging Markets, pages 177-202, Springer.
    • Handle: RePEc:spr:sprchp:978-981-19-4695-0_9
    DOI: 10.1007/978-981-19-4695-0_9
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • C01 - Mathematical and Quantitative Methods - - General - - - Econometrics
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-981-19-4695-0_9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.