Objective: To relate how commodity exports impact to the tax revenues of the Central Government and the type of relationship that exists between direct and indirect taxes. Method: The type of research is correlational descriptive method was applied, structuring a correlation matrix and regression lines, for that was applied an official data from SUNAT, INEI, BCRP. Results: The study shows the greatest contribution of the IGV in tax collection, followed by income tax, but due to the degree of correlation reached, this last tax has a bigger incidence on tax collection. However, to contrast the mining exports with the direct taxes, it appreciates a weak and negative dependence relationship, in which it implies that the tax collection is weakly affected by the mineral exports. Conclusions: It concludes, by the grade and type of correlation obtained, that the increase in mining exports does n...

Objective: To relate how commodity exports impact to the tax revenues of the Central Government and the type of relationship that exists between direct and indirect taxes. Method: The type of research is correlational descriptive method was applied, structuring a correlation matrix and regression lines, for that was applied an official data from SUNAT, INEI, BCRP. Results: The study shows the greatest contribution of the IGV in tax collection, followed by income tax, but due to the degree of correlation reached, this last tax has a bigger incidence on tax collection. However, to contrast the mining exports with the direct taxes, it appreciates a weak and negative dependence relationship, in which it implies that the tax collection is weakly affected by the mineral exports. Conclusions: It concludes, by the grade and type of correlation obtained, that the increase in mining exports does n...

La investigación planteó el objetivo de determinar la relación existente entre gestión educativa con la calidad de la educación en los institutos estatales de Educación Superior Tecnológica de Lima Metropolitana, caso: I.E.S.T.P. de Lima Cercado y del distrito de La Victoria en el año 2019. Y, se orientó respecto a la gestión educativa con el planteamiento de Casassus (1997: 17) que la entiende como la capacidad de generar una relación adecuada entre la estructura, la estrategia, los sistemas, el estilo, las capacidades, la gente, y los objetivos superiores de las organizaciones. Se complementó en relación a la calidad de la educación con el criterio de SINEACE (2015. 52) que la entiende como una valoración de logro donde están presentes un conjunto de atributos. Se utilizó una metodología de enfoque mixto de tipo aplicada y de nivel descriptivo correlacional de diseño...