La recaudación tributaria y su relación con PBI, el desempleo y el nivel de ingresos en la macro región selva, 2009 - 2019

During this last decade, the per capita income of the jungle macro region has gone from being three quarters of the national average in 2008, to less than half by 2018. In addition to this great economic lag, in the jungle macro region it is also located among one of the departments with the worst i...

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Detalles Bibliográficos
Autor: Arevalo Meza, Victor Francisco
Tipo de recurso: tesis de maestría
Fecha de publicación:2023
País:Perú
Institución:Universidad Nacional De La Amazonía Peruana
Repositorio:UNAPIquitos-Institucional
Idioma:español
OAI Identifier:oai:repositorio.unapiquitos.edu.pe:20.500.12737/9191
Acceso en línea:https://hdl.handle.net/20.500.12737/9191
Access Level:acceso abierto
Palabra clave:Auditoría fiscal
Impuestos
Recaudación de impuestos
Producto interno bruto
Desempleo
https://purl.org/pe-repo/ocde/ford#5.06.02
Descripción
Sumario:During this last decade, the per capita income of the jungle macro region has gone from being three quarters of the national average in 2008, to less than half by 2018. In addition to this great economic lag, in the jungle macro region it is also located among one of the departments with the worst indicators of social development, percentage of children with anemia and child malnutrition in Peru. In this sense, this seeks to determine the relationship between tax collection, economic growth, the level of unemployment and the average study income of the Jungle Macro Region, the period 2009 - 2019. This is done through a methodology of a non-experimental nature, quantitative and correlational design, specifically a panel data linear regression model and a Pearson correlation analysis are used for the variables of the jungle Macroregión; In our results we corroborate the existence of a positive relationship between tax collection and economic growth and the level of income of the regions of the Jungle Macroregión, in the same way we corroborate the negative relationship between the level of unemployment and tax collection. Therefore, we conclude that the growth of Peru's GDP is also based on its relationship with the taxation of legal entities in our country, thus showing that these variables have increased proportionally over the years. Like any economic phenomenon, unemployment is a factor in society, which can generate an imbalance in the supply and demand of goods and/or services. This variable has a significant relationship with tax collection and its reduction in the economies can benefit income, the GDP of the regions and government collection.