Interest rate on consumer loans and collection of the value added tax in Peru
Descripción del Articulo
Objective: Determine the correlation between the interest rate on consumer loans and the collection of the Value Added Tax in Peru during the period 2011-2022. Methods: The research was descriptive and correlational in nature. To measure the relationship between the variables, the Spearman correlati...
| Autores: | , |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2023 |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Lenguaje: | inglés |
| OAI Identifier: | oai:ojs.csi.unmsm:article/26762 |
| Enlace del recurso: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/26762 |
| Nivel de acceso: | acceso abierto |
| Materia: | financing banking concentration taxation economy financiamiento concentración bancaria tributación economía |
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Interest rate on consumer loans and collection of the value added tax in PeruTasa de interés de los créditos de consumo y recaudación del impuesto general a las ventas en PerúHolgado Dorado, KilderSánchez Barraza, Bernardo JavierHolgado Dorado, KilderSánchez Barraza, Bernardo Javierfinancingbanking concentrationtaxationeconomyfinanciamientoconcentración bancariatributacióneconomíaObjective: Determine the correlation between the interest rate on consumer loans and the collection of the Value Added Tax in Peru during the period 2011-2022. Methods: The research was descriptive and correlational in nature. To measure the relationship between the variables, the Spearman correlation coefficient was used, which is suitable for data that do not meet the normality conditions. A total of 144 monthly observations were analyzed, obtained from the Superintendence of Banking, Insurance and Pension Fund Administrators and the National Superintendency of Customs and Tax Administration. Results: There is a positive correlation between the interest rate on consumer loans and the collection of the value added tax in the period from January 2011 to December 2022. Conclusion: When the interest rate on consumer loans increases, so does the collection of the Value Added Tax. However, the relationship between these variables is not constant and may be subject to changes at different times.Objetivo: Determinar la correlación entre la tasa de interés de los créditos de consumo y la recaudación del impuesto general a las ventas en Perú durante el periodo 2011-2022. Métodos: La investigación fue de carácter descriptivo y correlacional. Para medir la relación entre las variables, se utilizó el coeficiente de correlación de Spearman, adecuado para datos que no cumplen las condiciones de normalidad. Se analizaron 144 observaciones mensuales, obtenidas de la Superintendencia de Banca, Seguros y Administradoras Privadas de Fondos de Pensiones y de la Superintendencia Nacional de Aduanas y de Administración Tributaria. Resultados: Existe correlación positiva entre la tasa de interés de los créditos de consumo y la recaudación del impuesto general a las ventas en el periodo comprendido entre enero 2011 a diciembre 2022. Conclusión: Cuando la tasa de interés de los créditos de consumo aumenta, también lo hace la recaudación del impuesto general a las ventas. No obstante, la relación de dichas variables no es constante y puede estar sujeta a cambios en diferentes momentos.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2023-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/2676210.15381/quipu.v31i66.26762Quipukamayoc; Vol. 31 Núm. 66 (2023); 9-20Quipukamayoc; Vol. 31 No. 66 (2023); 9-201609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMenghttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/26762/20544https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/26762/20551Derechos de autor 2023 Kilder Holgado Dorado, Bernardo Javier Sánchez Barrazahttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/267622024-01-29T16:54:58Z |
| dc.title.none.fl_str_mv |
Interest rate on consumer loans and collection of the value added tax in Peru Tasa de interés de los créditos de consumo y recaudación del impuesto general a las ventas en Perú |
| title |
Interest rate on consumer loans and collection of the value added tax in Peru |
| spellingShingle |
Interest rate on consumer loans and collection of the value added tax in Peru Holgado Dorado, Kilder financing banking concentration taxation economy financiamiento concentración bancaria tributación economía |
| title_short |
Interest rate on consumer loans and collection of the value added tax in Peru |
| title_full |
Interest rate on consumer loans and collection of the value added tax in Peru |
| title_fullStr |
Interest rate on consumer loans and collection of the value added tax in Peru |
| title_full_unstemmed |
Interest rate on consumer loans and collection of the value added tax in Peru |
| title_sort |
Interest rate on consumer loans and collection of the value added tax in Peru |
| dc.creator.none.fl_str_mv |
Holgado Dorado, Kilder Sánchez Barraza, Bernardo Javier Holgado Dorado, Kilder Sánchez Barraza, Bernardo Javier |
| author |
Holgado Dorado, Kilder |
| author_facet |
Holgado Dorado, Kilder Sánchez Barraza, Bernardo Javier |
| author_role |
author |
| author2 |
Sánchez Barraza, Bernardo Javier |
| author2_role |
author |
| dc.subject.none.fl_str_mv |
financing banking concentration taxation economy financiamiento concentración bancaria tributación economía |
| topic |
financing banking concentration taxation economy financiamiento concentración bancaria tributación economía |
| description |
Objective: Determine the correlation between the interest rate on consumer loans and the collection of the Value Added Tax in Peru during the period 2011-2022. Methods: The research was descriptive and correlational in nature. To measure the relationship between the variables, the Spearman correlation coefficient was used, which is suitable for data that do not meet the normality conditions. A total of 144 monthly observations were analyzed, obtained from the Superintendence of Banking, Insurance and Pension Fund Administrators and the National Superintendency of Customs and Tax Administration. Results: There is a positive correlation between the interest rate on consumer loans and the collection of the value added tax in the period from January 2011 to December 2022. Conclusion: When the interest rate on consumer loans increases, so does the collection of the Value Added Tax. However, the relationship between these variables is not constant and may be subject to changes at different times. |
| publishDate |
2023 |
| dc.date.none.fl_str_mv |
2023-12-31 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/26762 10.15381/quipu.v31i66.26762 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/26762 |
| identifier_str_mv |
10.15381/quipu.v31i66.26762 |
| dc.language.none.fl_str_mv |
eng |
| language |
eng |
| dc.relation.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/26762/20544 https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/26762/20551 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2023 Kilder Holgado Dorado, Bernardo Javier Sánchez Barraza http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2023 Kilder Holgado Dorado, Bernardo Javier Sánchez Barraza http://creativecommons.org/licenses/by/4.0 |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf text/html |
| dc.publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| dc.source.none.fl_str_mv |
Quipukamayoc; Vol. 31 Núm. 66 (2023); 9-20 Quipukamayoc; Vol. 31 No. 66 (2023); 9-20 1609-8196 1560-9103 reponame:Revistas - Universidad Nacional Mayor de San Marcos instname:Universidad Nacional Mayor de San Marcos instacron:UNMSM |
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Universidad Nacional Mayor de San Marcos |
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UNMSM |
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UNMSM |
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Revistas - Universidad Nacional Mayor de San Marcos |
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Revistas - Universidad Nacional Mayor de San Marcos |
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13.871945 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
