Statistics by items of value added tax

It contains detailed information on the main items contained in return form 390, Annual VAT Summary.
First, it provides a classification of the general figures differentiated by tax regime, highlighting the differentiation between subjects whose activity is declared in general compared to those of exclusive application of the simplified scheme.
In the second place, the data are presented by tranches of tax base and quotas.
The objective is to transform the concepts provided in the form of items into economic and tax concepts of more universal interpretation, and to establish the fiscal relations between economic and tax concepts that allow to make inferences in the behavior and in the evolution of the tax collection.