During the period from 1995 to 2022, Peru and Chile experienced diverse trends in fiscal policy and growth. In Peru, throughout this period, several reforms and fiscal adjustments were implemented in order to reduce fiscal deficits and maintain debt sustainability, objectives that were mainly driven by the mining and construction sectors. Chile, on the other hand, maintained a more stable fiscal policy, with an approach characterized by fiscal discipline and macroeconomic stability and, likewise, its growth was supported by commodity prices and an increase in foreign investment. The objective of this paper is to evaluate to what extent the tax structure has an effect on economic growth in Peru and Chile during the selected period. Therefore, we seek to answer questions such as: ¿What is the extent of the effect of taxes on consumption, capital and labor on growth? Representing the later...