Citas bibligráficas
Zarate, A., (2019). Análisis de la presión tributaria y su relación con la recaudación tributaria en el Perú periodo 2001 al 2018 [Tesis, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4511
Zarate, A., Análisis de la presión tributaria y su relación con la recaudación tributaria en el Perú periodo 2001 al 2018 [Tesis]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2019. http://hdl.handle.net/11458/4511
@misc{renati/1057186,
title = "Análisis de la presión tributaria y su relación con la recaudación tributaria en el Perú periodo 2001 al 2018",
author = "Zarate Zelada, Anthony Manuel",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2019"
}
The following investigation pretends to analyze the tax pressure and its relation with the tax collection, as well as to demonstrate that there is an optimal level of the Tax Pressure rate that maximizes the Tax Collection of Peru in the period 2001-2018, where it was taken as support point to Econ. Arthur B. Laffer, who proposes an interesting model. The Laffer curve is a graphical representation of the relationship between tax revenue and tax rates, showing how tax collection varies by modifying tax rates. The most important feature of this curve is that it indicates that when the tax rate is high enough, if it goes up even more, the revenue collected may end up decreasing. For the present investigation it was found that the optimal level of tax pressure for Peru is 15.89%, the econometric estimates were made with data from 2001-2018. Likewise, an Autoregressive Model (VAR) was used, after the diagnosis of the VAR and the Waste Test, which comply with the assumptions, referring to the absence of autocorrelation, normality and homoscedasticity in the errors. The tax pressure of Peru in the year 2018, is below the optimal level of estimated tax pressure, this being a rate of 14.11%, it can be interpreted, that the tax pressure of Peru in the year 2018 is in the ascending part of your Laffer Curve.
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