Factores socioeconómicos y su relación con la recaudación tributaria en Loreto, año 2019

• Autores: Hidalgo Flores, Jesslyne Misleni, Areche Callirgos, Gady Sarita
• Formato: tesis de grado
• Fecha de Publicación: 2022
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/8060
• Enlace del recurso: https://hdl.handle.net/20.500.12737/8060
• Nivel de acceso: acceso abierto
• Materia: Recaudación de impuestos; Impuestos; Factores socioeconómicos; Desarrollo económico; https://purl.org/pe-repo/ocde/ford#5.02.01

Taxes are necessary to finance the operation of public works and state machinery, in addition, this is one of the ways to redistribute wealth to ensure that the poorest people have a better quality of life, this study seeks to determine the relationship between socioeconomic factors and tax collection in the department of Loreto, in the period 2019, for this we use a methodology of a non-experimental nature, of a quantitative type and of correlational design, specifically a statistical model of multiple linear regression is used, in a sample of 26,037 individuals from the Loreto region; In our results, we corroborate the existence of a positive relationship between socioeconomic factors and tax collection, specifically an increase of 1% in the monthly income of individuals, an increase of approximately 12% in tax collection, an increase in the annual expenditure of individuals by a 1% increase in approximately 4.6%. Similarly, individuals who belong to the formal sector pay approximately S/. 435 more than the taxes that belong to the formal sector, finally, in the case of the educational level, we observe that there is a positive relationship between the number of years of education and tax collection, this is consistent with the theory since at a higher level education higher degree of specialization and training which ultimately translates into higher income perception.