Efectos del impuesto plano en la recaudación tributaria de la renta de personas naturales y jurídicas en el Perú del 2019 al 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La investigación, con enfoque mixto y de naturaleza descriptiva-correlacional, tiene como objetivo
determinar los efectos del cambio al impuesto plano sobre la recaudación tributaria del impuesto a la
renta de personas naturales y jurídicas en Perú durante el periodo 2019-2022. La muestra abarca la
recaudación tributaria de los periodos 2006-2015, cuando las tasas eran constantes al 30%. La
selección de la muestra fue no probabilística por conveniencia, y se emplearon técnicas de
observación no estructurada, análisis documental y pruebas estadísticas, como el coeficiente de
correlación y el test de Jarque-Bera. Los resultados indican que un sistema de tasa fija simplifica tiene
efectos positivos en el proceso tributario, reduce la complejidad, optimiza recursos para el Estado y
los contribuyentes, y fomenta la inversión empresarial. Además, se proyecta un incremento del
13.21% en la recaudación anual, equivalente a entre 22 y 27 mil millones de soles adicionales. Se
recomienda al MEF y a la SUNAT revisar el actual sistema tributario y promover una reforma
consensuada, simple, equitativa y eficiente, involucrando a actores empresariales y académicos.
The research, with a mixed approach and descriptive-correlational nature, aims to determine the effects of the change to the flat tax on the tax collection of the income tax of natural and legal persons in Peru during the period 2019-2022. The sample covers tax collection from the periods 2006-2015, when rates were constant at 30%. The sample selection was non-probabilistic for convenience, and unstructured observation techniques, documentary analysis and statistical tests were used, such as the correlation coefficient and the Jarque-Bera test. The results indicate that a simplified fixed rate system has positive effects on the tax process, reduces complexity, optimizes resources for the State and taxpayers, and encourages business investment. In addition, an increase of 13.21% in annual revenue is projected, equivalent to between 22 and 27 billion additional soles. It is recommended that the MEF and SUNAT review the current tax system and promote a consensual, simple, equitable and efficient reform, involving business and academic actors.
The research, with a mixed approach and descriptive-correlational nature, aims to determine the effects of the change to the flat tax on the tax collection of the income tax of natural and legal persons in Peru during the period 2019-2022. The sample covers tax collection from the periods 2006-2015, when rates were constant at 30%. The sample selection was non-probabilistic for convenience, and unstructured observation techniques, documentary analysis and statistical tests were used, such as the correlation coefficient and the Jarque-Bera test. The results indicate that a simplified fixed rate system has positive effects on the tax process, reduces complexity, optimizes resources for the State and taxpayers, and encourages business investment. In addition, an increase of 13.21% in annual revenue is projected, equivalent to between 22 and 27 billion additional soles. It is recommended that the MEF and SUNAT review the current tax system and promote a consensual, simple, equitable and efficient reform, involving business and academic actors.
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HUMANITIES and RELIGION::History and philosophy subjects::History subjects::History