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tesis doctoral
Tax collection is essential to finance the execution of public works and current public spending. The objective of the investigation was to determine the behavior of the tax revenues collected by the Loreto Regional Administration - SUNAT, in the period 2010-2015; For this purpose, this research of the Quantitative type, Correlational level and Non-experimental design was carried out. The investigation concludes that the tax collection of the Loreto region had a variable behavior throughout the study period, with an increasing trend in the first three years and decreasing in the last three, starting from S /. 340,771,736.53 in 2010 until reaching the maximum value in 2012 that was S /. 429,221,390.22; to close 2015 with S /. 323,924,805.81. Tax revenue was S /. 2,226,564,287.46; corresponding to the "Internal Taxes" the sum of S /. 1,809,841,554.25 which represents 81.28% of the total, a...