Mining exports, direct and indirect taxes and their incidence in the tax collection of the Cnetral Gobernment: 2017-2019

• Autores: Villa Morocho, Eduardo, Gomero Gonzales, Nicko Alberto, Masuda Toyofuku, Victor Ricardo
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/16521
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/16521
• Nivel de acceso: acceso abierto
• Materia: Taxes; income; exports; tax collection; mining; Impuesto; renta; exportaciones; recaudación tributaria; minería

Objective: To relate how commodity exports impact to the tax revenues of the Central Government and the type of relationship that exists between direct and indirect taxes. Method: The type of research is correlational descriptive method was applied, structuring a correlation matrix and regression lines, for that was applied an official data from SUNAT, INEI, BCRP. Results: The study shows the greatest contribution of the IGV in tax collection, followed by income tax, but due to the degree of correlation reached, this last tax has a bigger incidence on tax collection. However, to contrast the mining exports with the direct taxes, it appreciates a weak and negative dependence relationship, in which it implies that the tax collection is weakly affected by the mineral exports. Conclusions: It concludes, by the grade and type of correlation obtained, that the increase in mining exports does not exert bigger changes in tax collection being the inverse type impact.