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Castro, D., (2020). La curva de Laffer y su incidencia en la recaudación fiscal del Perú periodo: 1993-2019 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/21403
Castro, D., La curva de Laffer y su incidencia en la recaudación fiscal del Perú periodo: 1993-2019 []. PE: Universidad Nacional de Trujillo; 2020. https://hdl.handle.net/20.500.14414/21403
@misc{renati/1045979,
title = "La curva de Laffer y su incidencia en la recaudación fiscal del Perú periodo: 1993-2019",
author = "Castro Mendoza, Delmy Sarita",
publisher = "Universidad Nacional de Trujillo",
year = "2020"
}
Title: La curva de Laffer y su incidencia en la recaudación fiscal del Perú periodo: 1993-2019
Authors(s): Castro Mendoza, Delmy Sarita
Advisor(s): Jaulis Quispe, David
Keywords: Curva de Laffer; Recaudación fiscal; Ingresos tributarios
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.01
Issue Date: 2020
Institution: Universidad Nacional de Trujillo
Abstract: La presente investigación tiene como objetivo principal determinar la incidencia entre la presión tributaria y la recaudación fiscal para el caso peruano durante el periodo 1993-2019. Este estudio es de tipo no experimental de corte longitudinal y correlacional. Se halló que la presión tributaria tiene una incidencia directa y significativa. Además, la tasa que maximiza la recaudación tributaria, mediante el modelo econométrico planteado es: 26.37%. Los ingresos tributarios reflejan en una tasa de crecimiento anual del 10.2% mientras que la presión tributaria presenta en una tasa de crecimiento anual de 1.80%. Con respecto al modelo aplicado para hallar la curva de Laffer, las variaciones de las variables incluidas explican el 89.4% las variaciones de la recaudación tributaria en el Perú, período de 1993 al 2019.
ABSTRACT The main objective of this investigation is to determine the incidence between tax pressure and tax collection for the Peruvian case during the period 1993-2019. This study is of a non-experimental type of longitudinal and correlational cutting. It was found that the tax pressure has a direct and significant incidence. In addition, the rate that maximizes tax collection, using the proposed econometric model is: 26.37%. Tax revenues reflect an annual growth rate of 10.2% while the tax pressure shows an annual growth rate of 1.80%. With respect to the model applied to find the Laffer curve, the variations of the variables included explain 89.4% of the variations in tax collection in Peru, from 1993 to 2019.
ABSTRACT The main objective of this investigation is to determine the incidence between tax pressure and tax collection for the Peruvian case during the period 1993-2019. This study is of a non-experimental type of longitudinal and correlational cutting. It was found that the tax pressure has a direct and significant incidence. In addition, the rate that maximizes tax collection, using the proposed econometric model is: 26.37%. Tax revenues reflect an annual growth rate of 10.2% while the tax pressure shows an annual growth rate of 1.80%. With respect to the model applied to find the Laffer curve, the variations of the variables included explain 89.4% of the variations in tax collection in Peru, from 1993 to 2019.
Link to repository: https://hdl.handle.net/20.500.14414/21403
Discipline: Economía
Grade or title grantor: Universidad Nacional de Trujillo. Facultad de Ciencias Económicas
Grade or title: Economista
Juror: Fernández Zumaeta, Raúl Antonio; Muñoz Díaz, Luis Alberto; Asmat Alva, Alberto Ramiro
Register date: 24-May-2024
This item is licensed under a Creative Commons License