Bibliographic citations
Moreno, J., (2018). Influencia del PBI y la inflación en el ingreso tributario del Perú, periodo 2003 - 2017 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/4352
Moreno, J., Influencia del PBI y la inflación en el ingreso tributario del Perú, periodo 2003 - 2017 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2018. https://hdl.handle.net/20.500.12759/4352
@misc{renati/377123,
title = "Influencia del PBI y la inflación en el ingreso tributario del Perú, periodo 2003 - 2017",
author = "Moreno Kong, Jorge Mariano",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2018"
}
The purpose of the present research was to determine the impact of economic growth and inflation on Peru's tax revenues during the 2003-2017 period. Because with the taxes collected, the state can assume its obligations and create the necessary conditions for the development of a country. It is a type of descriptive research, of a non-experimental and correlational type. And for the hiring of the hypothesis an econometric study was carried out, for which BCRP statistics series were obtained as historical data, the sample was for convenience quarterly data from January 2003 to December 2017, justified by the lack of data in years and the establishment of inflationary goals from the year 2002. In order to correct problems of autocorrelation and heterosedasticity and meet the assumptions of MCO, we worked with logarithmic series to correct the non-stationary series correcting the heterosedasticity, two dummys variables were added solving the autocorrelation as well as adding a lag in the income tributaries to achieve the stability of the parameters. The results determined a positive effect of the GDP, it is predicted that for each increase of 1% in the GDP, the tax collection increases in 1.02% and if the inflation increases in 1%, the tax revenue will decrease in 1.53%. Finally, it is proposed that economic and monetary policies be oriented towards economic stability, the fulfillment of inflationary goals and expansionary economic policies in order to generate positive impacts on the growth of tax revenues.
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