Bibliographic citations
Ramirez, E., Torres, N. (2021). Los ingresos fiscales y su relación con el indicador de presión tributaria en la economía peruana, periodo 2010 - 2018 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4511
Ramirez, E., Torres, N. Los ingresos fiscales y su relación con el indicador de presión tributaria en la economía peruana, periodo 2010 - 2018 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4511
@misc{renati/1054405,
title = "Los ingresos fiscales y su relación con el indicador de presión tributaria en la economía peruana, periodo 2010 - 2018",
author = "Torres Sandoval, Norita Jacqueline",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present research work entitled "Tax revenues and their relationship with the tax pressure indicator in the Peruvian economy, period 2010 - 2018", has as main objective to analyze the level of relationship between tax revenues and the tax pressure indicator in the Peruvian economy. It is well known that tax revenues represent an important instrument for the economic growth of countries, and the low levels of revenue collection in Peru have been a problem for governments in recent years. For the development of the research, information from the statistical series of the Ministry of Economy and Finance - MEF, Central Reserve Bank of Peru - BCRP, National Superintendence of Customs and Tax Administration - SUNAT has been used and analyzed. At present, the Peruvian tax system presents a series of weaknesses and distortions that do not make it efficient and this is the main reason why, in spite of the increases in tax collection registered in recent years, Peru is among the Latin American countries with the lowest tax revenues. In this sense, the application of the necessary adjustments is required to increase the collection of tax revenues through the application of reforms that allow a better and greater redistribution of tax revenues that make possible better levels of quality of life for the Peruvian population. Tax revenues from the application of taxes are the main instrument for financing the public budget, allowing the execution of public spending to meet the most urgent needs of society. Finally, the results obtained in this research work are presented, and as part of the discussions carried out, the direct relationship between tax revenues and the tax pressure indicator in the Peruvian economy during the period under analysis was evidenced.
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