La investigación busca explicar la relación entre el aprendizaje por competencias y el uso de la plataforma virtual Chamilo en lo estudiantes del curso de contabilidad financiera I de la Universidad Nacional Mayor de San Marcos, 2019. Por lo que el tipo de investigación fue aplicada, de enfoque cuantitativo de tipo correlacional. Bajo el diseño de investigación no experimental de corte transversal. Teniendo como muestra a 88 estudiantes en el curso de contabilidad financiera I de la Universidad Nacional Mayor de San Marcos. Se determinó la existencia de correlación directa alta y significativa entre el aprendizaje por competencias y uso de la plataforma virtual Chamilo en los estudiantes del curso de contabilidad financiera I de la Universidad Nacional Mayor de San Marcos, 2019, al hallarse como valor (Rho = 0.796, p = .000 < .05).

Objective: To analyze the relationship between the Gross Domestic Product and the Tax Revenue collected by the Peruvian State. Method: The research approach is quantitative descriptive and correlational type, whose design was non-experimental and longitudinal, that is, documentary information was collected on tax collection and the internal product from 2007 to 2018 of the National Superintendence Customs and Tax Administration (SUNAT). Results: There is no variability in the gross domestic product as well as in the tax collection; The data is homogeneous in each variable. Conclusions: It is concluded that there is a significant relationship between the gross domestic product and the Tax Revenue, this result was confirmed with the Pearson correlation coefficient, which was 0.9401, defined as a high correlation between the two indicated variables.

Objective: To analyze the relationship between the Gross Domestic Product and the Tax Revenue collected by the Peruvian State. Method: The research approach is quantitative descriptive and correlational type, whose design was non-experimental and longitudinal, that is, documentary information was collected on tax collection and the internal product from 2007 to 2018 of the National Superintendence Customs and Tax Administration (SUNAT). Results: There is no variability in the gross domestic product as well as in the tax collection; The data is homogeneous in each variable. Conclusions: It is concluded that there is a significant relationship between the gross domestic product and the Tax Revenue, this result was confirmed with the Pearson correlation coefficient, which was 0.9401, defined as a high correlation between the two indicated variables.