Relación entre la recaudación tributaria y el comercio ambulatorio en Loreto periodo 2019-2023

• Autores: Sanchez del Aguila, Alaska Carolina, Yrene Garcia, Jean Carlos Gardel
• Formato: tesis de grado
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/11844
• Enlace del recurso: https://hdl.handle.net/20.500.12737/11844
• Nivel de acceso: acceso abierto
• Materia: Recaudación de impuesto; Tributación; Comercio ambulante; https://purl.org/pe-repo/ocde/ford#5.02.04

This study examines the relationship between tax collection and street vending in Loreto during the 2019-2023 period. Street vending is a significant economic activity in the region, and its relationship with local tax revenue has key implications for fiscal policy and economic development. The research employs a quantitative approach, analyzing tax revenue data and records of street vendors at the local level. Statistical methods, such as the Spearman correlation coefficient, were used to measure the association between tax collection and the number of registered street vendors, aiming to determine if the formalization of this type of commerce contributes to increased tax revenue. The results show a significant relationship between street vending and tax collection, suggesting that formalizing these workers could strengthen local tax revenues. This relationship has the potential to inform policies that support the formalization of street vending, promoting economic benefits for both workers and public administration. In conclusion, this study provides evidence on how fiscal management in Loreto can benefit from effective regulation adapted to the context of street vendors.