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tesis de grado
Publicado 2024
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This study investigates the relationship between tax collection and income inequality in the department of Loreto, Peru, during the period 2007-2022. Using Spearman's correlation coefficient, quantitative data were analyzed to identify trends and associations between tax collection, the number of taxpayers, the level of unemployment and the Gini Coefficient as a measure of inequality. The results indicated a significant negative correlation between tax collection and income inequality (ρ = − 0.693), suggesting that an increase in collection is associated with a reduction in inequality. Similarly, a negative relationship was found between the number of taxpayers and inequality (ρ=−0.682), which supports the theory that greater inclusion in the tax system promotes economic equity. Furthermore, a moderate negative correlation was observed between tax revenue and unemployment, suggesti...