Tax expenditure and economic growth of the fishing sector in Peru

• Autores: Chung Sánchez, Kenji Alberto, Mamani Ito, Edgar Orlando, Burgos Zavaleta, Fernando
• Formato: artículo
• Fecha de Publicación: 2023
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/25633
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25633
• Nivel de acceso: acceso abierto
• Materia: tax benefits; fishing industry; fiscal policies; GDP; beneficios tributarios; industria Pesquera; políticas fiscales; PBI

Objective: To determine the relationship between tax expenditure and economic growth in the Peruvian fishing sector. Methods: The research was quantitative approach, correlational level and retrospective and cross-sectional in design. Public sources covering the period from 2005 to 2022 were used for data, and a non-experimental analysis was employed along with Pearson's correlation coefficient statistical model. Results: The analysis revealed an important variability in the GDP of the fishing sector; however, there was a lack of a significant correlation between the tax expenditure of the sector and its GDP. Conclusion: The study suggests that while the GDP of the fishing sector experienced fluctuations along with tax refunds, tax expenditures may have limited or no influence on the sector's economic growth.