The collection of Value Added Tax in Mexico: 2012-2021

One of the problems facing Mexico's public finances has been poor collection, which is largely due to the tax model established through its public policies for more than three decades. In this way, the objective is to analyze the collection of value added tax for the period 2012-2021, in order to visualize its efficiency in the last decade. It is a documentary research of a descriptive nature, through which the collection of the consumption tax in Mexico is studied and certified against other fiscal indicators to determine its efficiency. With respect to the results, it was visualized that it is the same tax treatments established in the Value Added Tax Law that do not help a better collection efficiency, since the part that is returned or compensated is very high. In this way, it is necessary to reform this law that allows eliminating the distortions generated by the tax treatment applicable to people who perform acts at the rate of 0%.