Objective: Establish the effect of the international copper price’s quote on the corporate income tax collection (RIRE) of the Peruvian mining sector for the period 2004-2020. Method: The design was non-experimental, retrospective, cross-sectional and analytical, with a quantitative, descriptive, correlational, and explanatory approach. In this sense, inferential statistics were used, applying the Shapiro Wilk normality test, as well as hypothesis tests to determine the relationship between the study variables and regression analysis to establish the impact between them. Result: There is a positive relationship between the international copper price and the corporate income tax collection of the Peruvian mining sector, with a correlation degree of 86,9% and a determination coefficient of 75,52%, at a confidence level of 99%. Conclusion: The international copper price did affect the cor...

Objective: To determine the association between the refund of the exporter's credit balance and the exports of metallic minerals of the Peruvian mining sector during the period 2005-2021. Method: The approach was quantitative, the design was observational, cross-sectional, retrospective, and analytical; the level was correlational. The Shapiro-Wilk normality test was applied to determine if the data corresponds to a normal distribution; additionally, hypothesis tests were used to determine the relation between the study variables. Result: There is an average positive correlation between the refund of the exporter's credit balance and the Peruvian mining sector's exports of metallic minerals, with a degree of correlation of +0,665. Conclusion: The refund of the exporter's credit balance is related to the exports of metallic minerals from the Peruvian mining sector during the period 2005-2...

Objectives: Describe technically the accounting and tax aspects of the accrual under the scope of the Peruvian tax legislation and identify a trend in the interpretation of the matter in the tax field for its application therein. Method: The research was quantitative, cross-sectional, non-experimental and descriptive in scope. The sample was made up of the various conclusions of the Tax Court from 1997 to 2017. Results: The results of the investigation show that 68% of the resolutions issued by the Tax Court consider an accounting concept compared to 32% that take a legal concept to resolve the controversy facing the accrual. Conclusion: In conclusion, there is a significant trend in the use of the accounting concept by the Tax Court from 1997 to 2017 for its application in the Income Tax Law, given that seven out of ten cases were solved under an accrual accounting concept; because of t...