The investigation deals with relevant aspects of mining royalties as extra fiscal tribute for Regional Development Ancash, to his knowledge propose guidelines and / or recommendations that integrate the mining canon as a separate income tax income that contributes in some way to remedy pollution caused by mining activity and generate sustainable regional development over time to the extent that its use is integrated into the economy of the town and can be perceived by the population. The main objective of the study is focused on Investigate necessary, relevant and sufficient information to demonstrate that the mining canon as extra fiscal tribute, contribute to the regional development of Ancash, which impinges positively on the level of regional development and that of the mining canon is intended to the preservation and conservation of the environment. Research has shown that indeed th...