Citas bibligráficas
Agreda, A., Huarhuachi, W. (2023). Inversión extranjera directa y movilización de ingresos fiscales en América Latina entre los años 1998 al 2019 [Trabajo de suficiencia profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/672077
Agreda, A., Huarhuachi, W. Inversión extranjera directa y movilización de ingresos fiscales en América Latina entre los años 1998 al 2019 [Trabajo de suficiencia profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/672077
@misc{renati/413980,
title = "Inversión extranjera directa y movilización de ingresos fiscales en América Latina entre los años 1998 al 2019",
author = "Huarhuachi Espinoza, Wilber",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
Developing economies and their respective governments, in addition to performing fiscal functions, are constantly facing new and re-emerging socioeconomic challenges, which have generated competition among countries to capture the largest amount of resources, thus requiring the mobilization of tax revenues as a strategy to attract foreign capital. The mobilization of tax revenues is an essential element in the development plans of any economy; consequently, the international literature studies the factors that motivate the mobilization of these revenues. However, the literature on the impact of foreign direct investment (FDI) on tax revenue mobilization is scarce. This research will contribute to the international literature on this topic by studying and evaluating the impact of Foreign Direct Investment on tax revenue mobilization in the long run for Latin American countries, using data extracted from the World Bank's World Development Indicators (WDI), the study used panel data over a period of 23 years from 1998 to 2021 applying an Autoregressive Distributed Lag (ARDL) model. The results showed that Foreign Direct Investment has a positive and significant impact on Tax Revenue in the long run; however, in the short run the impact is negative. Based on the results of this study, it is recommended that governments prioritize efficient investment policies in their strategies focused on mobilizing tax revenues to attract FDI.
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