Citas bibligráficas
Reátegui, C., Rengifo, C. (2019). Relación entre la recaudación tributaria y la evolución de la actividad comercial de la región Loreto, periodo 2007 - 2017 [Tesis, Universidad Nacional de la Amazonía Peruana]. http://repositorio.unapiquitos.edu.pe/handle/20.500.12737/6725
Reátegui, C., Rengifo, C. Relación entre la recaudación tributaria y la evolución de la actividad comercial de la región Loreto, periodo 2007 - 2017 [Tesis]. : Universidad Nacional de la Amazonía Peruana; 2019. http://repositorio.unapiquitos.edu.pe/handle/20.500.12737/6725
@misc{renati/284258,
title = "Relación entre la recaudación tributaria y la evolución de la actividad comercial de la región Loreto, periodo 2007 - 2017",
author = "Rengifo Rengifo, Carlos Renán",
publisher = "Universidad Nacional de la Amazonía Peruana",
year = "2019"
}
Economic theory postulates that, among other things, tax collection depends on commercial activity; Thus, the more activity, the greater collection. Thus, this thesis aims to demonstrate the relationship between tax collection and the evolution of the commercial activity in Loreto, during the period 2007 - 2017. In accordance with this proposal, the following Quantitative research was carried out, Correlational level and non-experimental design. The investigation concludes that there is no relationship between tax collection and commercial activity in Loreto, during the decade indicated above, a statement that is based on the result of the Correlation Coefficient (r) that was r = 0.508878216; value too far to 1; and, in addition, the Correlation Coefficient (R2) reached the value of R2 = 0.258957039; also away from 1; that is, there is no relationship or determination between tax collection (dependent variable) and commercial economic activity (independent variable). In addition, the tax group that collected the most was Internal Taxes with S /. 2,950,051.95 thousands (80.78% of the total). Also, the individual tax that collected the most was the Third Category Income Tax with an amount of S /. 928,980.00 thousands (25.44% of the total). On the other hand, the analysis of Loreto's Gross Domestic Product by economic activity indicates that the most important item was Oil, Gas and Mineral Extraction (26.01%), equivalent to S/. 22,583,122 thousands.
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