Infeasibility of charging Value Added Tax in Costa Rica's single price model for fuels andtransition to a sustainable energy matrix.
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| Autores: | , |
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| Formato: | artículo original |
| Estado: | Versión publicada |
| Data de Publicación: | 2025 |
| Descripción: | This article examines the impact of the levy established by the Public Services RegulatoryAuthority (ARESEP) in Costa Rica since January 2020 as an alternative to the VAT on fuels, which entails an additional charge on the final user's price of hydrocarbons. The technicaland legal situation of this levy, as well as its economic and legal implications, are examined. The methodology includes the characterization of the fuel price regulation model in the country, the analysis of the operation of the Value Added Tax (VAT), and the review of the legislation on the exemption of VAT on fuels. The results highlight thetechnical infeasibility of applying VAT in the Single Price Regulatory Model of Fuels, the unconstitutionality of the levy created by ARESEP, and the economic harm and fiscal injustice derived from the implementation of this levy by ARESEP. The article concludes by emphasizing the urgent need to transition from a fossil fuel-based energy matrix to a model based on alternative |
| País: | Portal de Revistas UNA |
| Institución: | Universidad Nacional de Costa Rica |
| Repositorio: | Portal de Revistas UNA |
| Idioma: | Español |
| OAI Identifier: | oai:www.revistas.una.ac.cr:article/20389 |
| Acceso en liña: | https://www.revistas.una.ac.cr/index.php/economia/article/view/20389 |
| Palabra crave: | Value Added Tax Fossil Fuels Environment impuesto al valor agregado Combustibles Fósiles Medio Ambiente |