La presión tributaria y su relación con la recaudación fiscal en el Perú 1990 – 2016
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Date
2021
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Publisher
Universidad Nacional de Trujillo
Abstract
Actualmente el Estado trata de cerrar brechas, en búsqueda de mejoras para la población, en ese sentido para lograr ello necesita tener los suficientes ingresos con los cuales, poder manejar de manera correcta el aparato estatal, es por ello que el objetivo de esta investigación es determinar la relación existente entre la presión tributaria y la recaudación fiscal para el caso peruano durante el periodo 1990-2016, así como los comportamientos de ambas variables en el periodo mencionado. El diseño de investigación utilizado para este trabajo es no experimental, longitudinal y correlacional. La población son las series de la presión tributaria y la recaudación fiscal del Perú durante el periodo de 1990-2016, por la naturaleza de la citada investigación, la muestra es igual a la población. Una vez ya planificada la labor de investigación, se procedió con recabar los datos del Banco Central de Reserva del Perú y el Instituto Nacional de Estadística e Informática de los cuadros estadísticos, así como la revisión de la bibliografía, para poder responder el objetivo general, se elaboró una Curva de Laffer con el modelo de mínimos cuadrados Log-Lin a través del paquete estadístico Eviews, como resultado, en el Perú se ha encontrado una relación directa y la presión tributaria con la cual maximizaría los ingresos estatales es de 16.49%, es decir se debe aumentar la presión tributaria, dado que en el último año de estudio fue de 14.05%, en búsqueda de mayores recursos en el sector público para satisfacer con bienes y servicios a la población.
Currently the State tries to close gaps, in search of improvements for the population, in that sense, to achieve this, it needs to have sufficient income with which, to be able to manage the state apparatus correctly, that is why the objective of this research is determine the relationship between tax pressure and tax collection for the Peruvian case during the 1990-2016 period, as well as the behavior of both variables in the aforementioned period. The research design used for this work is non-experimental, longitudinal, and correlational. The population is the series of the tax pressure and the tax collection of Peru during the period 1990-2016, due to the nature of the aforementioned research, the sample is equal to the population. Once the research work was planned, we proceeded to collect the data from the Central Reserve Bank of Peru and the National Institute of Statistics and Informatics from the statistical tables, as well as the review of the bibliography, in order to answer the general objective, A Laffer curve was elaborated with the Log-Lin least squares model through the statistical package Eviews, as a result, in Peru a direct relationship and the tax pressure with which it would maximize income have been found state is 16,49%, that is, the tax pressure should be increased more, since in the last year of study it was 14.05%, in search of greater resources in the public sector to satisfy the population with goods and services.
Currently the State tries to close gaps, in search of improvements for the population, in that sense, to achieve this, it needs to have sufficient income with which, to be able to manage the state apparatus correctly, that is why the objective of this research is determine the relationship between tax pressure and tax collection for the Peruvian case during the 1990-2016 period, as well as the behavior of both variables in the aforementioned period. The research design used for this work is non-experimental, longitudinal, and correlational. The population is the series of the tax pressure and the tax collection of Peru during the period 1990-2016, due to the nature of the aforementioned research, the sample is equal to the population. Once the research work was planned, we proceeded to collect the data from the Central Reserve Bank of Peru and the National Institute of Statistics and Informatics from the statistical tables, as well as the review of the bibliography, in order to answer the general objective, A Laffer curve was elaborated with the Log-Lin least squares model through the statistical package Eviews, as a result, in Peru a direct relationship and the tax pressure with which it would maximize income have been found state is 16,49%, that is, the tax pressure should be increased more, since in the last year of study it was 14.05%, in search of greater resources in the public sector to satisfy the population with goods and services.
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Keywords
Recaudación fiscal, Recaudación tributaria, Curva de Laffer, Presión tributaria, Impuestos general a las ventas e Impuesto a la renta