Citas bibligráficas
Santos, K., (2021). La influencia del crecimiento económico regional en la recaudación tributaria de la región San Martín en el periodo 2015 – 2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5974
Santos, K., La influencia del crecimiento económico regional en la recaudación tributaria de la región San Martín en el periodo 2015 – 2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/5974
@misc{renati/1054369,
title = "La influencia del crecimiento económico regional en la recaudación tributaria de la región San Martín en el periodo 2015 – 2020",
author = "Santos Pinedo, Kein Nielsen",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present investigation entitled “The influence of regional economic growth in the tax collection of the San Martín region in the period 2015 – 2020”, assumes as its main objective to analyze the influence of regional economic growth in the tax collection of the San Martín region, having as planning problem “What is the influence of regional economic growth on tax collection in the San Martín region?” It is known by all that tax collections are the main source of income that companies require to improve their economic growth, in that sense it must be taken into account that an excessive tax system in taxes and tax rates can generate negative effects on the development of national and / or regional economic activities. In the development of the research work, the statistical information regarding economic growth and regional tax collection of the Ministry of Economy and Finance - MEF, Central Reserve Bank of Peru - BCRP, National Customs Superintendency - has been reviewed and analyzed. and Tax Administration - SUNAT, and the National Institute of Statistics and Informatics - INEI. The economic growth registered in the San Martín region has presented a growing trend until 2019, in 2020 the result was negative due to the effects of CONID-19, in the same way, the level of regional tax collection has also presented an increasing evolution, evidencing the relationship between both study variables. The final part of the investigation shows the results obtained, as well as the final conclusions and recommendations of the work carried out.
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