Citas bibligráficas
Bardales, P., Hidalgo, H. (2015). Efecto de las devoluciones de tributos pagados al fisco en la recaudación de tributos internos y el crecimiento de la región Loreto, periodo 2009 - 2013 [Tesis, Universidad Nacional de la Amazonía Peruana]. http://repositorio.unapiquitos.edu.pe//handle/UNAP/3120
Bardales, P., Hidalgo, H. Efecto de las devoluciones de tributos pagados al fisco en la recaudación de tributos internos y el crecimiento de la región Loreto, periodo 2009 - 2013 [Tesis]. : Universidad Nacional de la Amazonía Peruana; 2015. http://repositorio.unapiquitos.edu.pe//handle/UNAP/3120
@mastersthesis{sunedu/3115861,
title = "Efecto de las devoluciones de tributos pagados al fisco en la recaudación de tributos internos y el crecimiento de la región Loreto, periodo 2009 - 2013",
author = "Hidalgo Bardales, Harold Alberto",
publisher = "Universidad Nacional de la Amazonía Peruana",
year = "2015"
}
This research analyzes the relationship between the return of internal taxation as well as raising them with the growth of the Loreto region, measured by the evolution and behavior of Gross Domestic Product (GDP) regional order to determine the results that they sought. With regard to returns during the study period, these measures to describe how it affected the domestic tax collection was analyzed and, if complied with the investment and reinvestment in the demarcated area, as one of the objectives was that these investment returns become, and not to be regarded as extraordinary income beneficiaries; although empirical evidence indicates that there is some deviation in this regard. The research was correlational, because it showed how it influenced the Dependent Variable (Refund of Taxes) in the behavior of the independent variables (Collection of Taxes and Growth Loreto Region), the design was not experimental because not altered but the study variables sampled in their natural state. The population of this study included all taxes Loreto collected and recorded by the National Superintendency of Tax Administration - SUNAT, during the period 2009 -2013, the sample being equal to the population which led to a reliable result. In order to achieve the purpose of the investigation were consulted and analyzed different backgrounds of research and theories related to the study, also were identified and collected statistics collection of taxes, returns and variation of Gross Domestic Product (GDP) of Loreto, were developed year statistical tables relating data variables, the "Growth Loreto Region" was measured by the Gross Domestic Product (GDP), according to generally accepted economic and social sciences. As a result of the investigation it was determined that there was no correlation between the independent variable Collection of Taxes and the dependent variable Return Tributes also found that there was no correlation between the independent variable growth of the Loreto Region and the dependent variable repayment of taxes, therefore the incentive policy based on recovery of charges did not contribute to the collection and growth of the Loreto region. The research findings are very important to highlight that the policies of tax incentives related to the repayment of charges in Loreto region did not achieve the expected results in the study period, therefore should be subject to greater control and monitoring the authorities and even their elimination should be evaluated since this would not have a significant impact on both the revenue and the growth of the Loreto Region.
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