Objective: To evaluate whether the beginning of the COVID-19 pandemic and the variation in the number of debtors, affected the amount of current loans and the past-due portfolio of consumer loans. Method: The research was descriptive and explanatory. The analysis was documentary and statistical. To find the effect of the independent variables on the dependent variables, the ordinary least squares model was used, where the COVID-19 period took the value of 1 and 0 was considered in any other case; in addition, the evaluated period was from September 2018 to September 2021. Results: The start of the COVID-19 pandemic caused a decrease in current loans and an increase in the past-due portfolio. Conclusions: The rescheduling of loans in the current portfolio, due to the start of the COVID-19 pandemic, prevented an increase in bank provisions; however, the impact of the rescheduling in each b...

Objective: Determine the correlation between the interest rate on consumer loans and the collection of the Value Added Tax in Peru during the period 2011-2022. Methods: The research was descriptive and correlational in nature. To measure the relationship between the variables, the Spearman correlation coefficient was used, which is suitable for data that do not meet the normality conditions. A total of 144 monthly observations were analyzed, obtained from the Superintendence of Banking, Insurance and Pension Fund Administrators and the National Superintendency of Customs and Tax Administration. Results: There is a positive correlation between the interest rate on consumer loans and the collection of the value added tax in the period from January 2011 to December 2022. Conclusion: When the interest rate on consumer loans increases, so does the collection of the Value Added Tax. However, t...