The Internal Gross Product (GDP) and its relationship with tax income in Peru 2007-2018

Objective: To analyze the relationship between the Gross Domestic Product and the Tax Revenue collected by the Peruvian State. Method: The research approach is quantitative descriptive and correlational type, whose design was non-experimental and longitudinal, that is, documentary information was co...

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Detalles Bibliográficos
Autores: Rojas Fernández, José, Vizcarra Domínguez, Luis Arturo
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2019
País:Perú
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Idioma:español
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/17174
Acceso en línea:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/17174
Access Level:acceso abierto
Palabra clave:Procust
income
taxes
domestic demand
public investment
Producto
ingresos
tributos
demanda interna
inversión pública
Descripción
Sumario:Objective: To analyze the relationship between the Gross Domestic Product and the Tax Revenue collected by the Peruvian State. Method: The research approach is quantitative descriptive and correlational type, whose design was non-experimental and longitudinal, that is, documentary information was collected on tax collection and the internal product from 2007 to 2018 of the National Superintendence Customs and Tax Administration (SUNAT). Results: There is no variability in the gross domestic product as well as in the tax collection; The data is homogeneous in each variable. Conclusions: It is concluded that there is a significant relationship between the gross domestic product and the Tax Revenue, this result was confirmed with the Pearson correlation coefficient, which was 0.9401, defined as a high correlation between the two indicated variables.