ABSTRACT Taxes are part of the economic life of all modern societies. Not surprisingly, the attention they have gained in economic theory. The analyzes range from general issues such as the impact of taxation on economic efficiency and general welfare, as well as other much more specific aspects that make the various tax effects with different characteristics. In the present investigation, the incidence of the Preference Tax for Sales of Pilado Rice (IVAP) in the Marketing of Pilado Rice in the Jequetepeque-Guadalupe Valley was studied, observed and concluded, for which we will study its impact within The economy of the Jequetepeque Valley. In the development of the same, the main protagonists of the IVAP were surveyed, in order to get a closer look at the process of marketing paddy rice as pounded, conception of the tax, tax declaration and payment of the same. In this thesis the basic-...