Tax expenditure and economic growth of the fishing sector in Peru
Descripción del Articulo
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 fo...
| Autores: | , , |
|---|---|
| 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 |
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Tax expenditure and economic growth of the fishing sector in PeruGasto tributario y el crecimiento económico del sector pesquero en el PerúChung Sánchez, Kenji AlbertoMamani Ito, Edgar OrlandoBurgos Zavaleta, FernandoChung Sánchez, Kenji AlbertoMamani Ito, Edgar OrlandoBurgos Zavaleta, Fernandotax benefitsfishing industryfiscal policiesGDPbeneficios tributariosindustria Pesquerapolíticas fiscalesPBIObjective: 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.Objetivo: Determinar la relación entre gasto tributario y crecimiento económico en el sector pesquero peruano. Métodos: La investigación tuvo un enfoque cuantitativo, nivel correlacional, diseño retrospectivo y transversal. Se utilizaron fuentes públicas que abarcaron el periodo 2005-2022, y se empleó un análisis no experimental junto con el modelo estadístico de coeficiente de correlación de Pearson. Resultados: El análisis de las variables reveló que el PBI del sector pesquero ha experimentado variabilidad importante; sin embargo, no se encontró una correlación significativa entre este y el gasto tributario del sector. Conclusión: El estudio destacó que el PBI del sector pesquero experimentó fluctuaciones, así como las devoluciones de tributos en ese ámbito; sin embargo, no se encontró una relación directa entre el gasto tributario del sector pesquero con el PBI del mismo sector, lo que sugiere que los gastos tributarios tienen una influencia limitada o nula en el crecimiento económico de dicho sector.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2023-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/2563310.15381/quipu.v31i66.25633Quipukamayoc; Vol. 31 Núm. 66 (2023); 45-56Quipukamayoc; Vol. 31 No. 66 (2023); 45-561609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25633/20547https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25633/20554Derechos de autor 2023 Kenji Alberto Chung Sánchez, Edgar Orlando Mamani Ito, Fernando Burgos Zavaletahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/256332024-01-26T06:35:36Z |
| dc.title.none.fl_str_mv |
Tax expenditure and economic growth of the fishing sector in Peru Gasto tributario y el crecimiento económico del sector pesquero en el Perú |
| title |
Tax expenditure and economic growth of the fishing sector in Peru |
| spellingShingle |
Tax expenditure and economic growth of the fishing sector in Peru Chung Sánchez, Kenji Alberto tax benefits fishing industry fiscal policies GDP beneficios tributarios industria Pesquera políticas fiscales PBI |
| title_short |
Tax expenditure and economic growth of the fishing sector in Peru |
| title_full |
Tax expenditure and economic growth of the fishing sector in Peru |
| title_fullStr |
Tax expenditure and economic growth of the fishing sector in Peru |
| title_full_unstemmed |
Tax expenditure and economic growth of the fishing sector in Peru |
| title_sort |
Tax expenditure and economic growth of the fishing sector in Peru |
| dc.creator.none.fl_str_mv |
Chung Sánchez, Kenji Alberto Mamani Ito, Edgar Orlando Burgos Zavaleta, Fernando Chung Sánchez, Kenji Alberto Mamani Ito, Edgar Orlando Burgos Zavaleta, Fernando |
| author |
Chung Sánchez, Kenji Alberto |
| author_facet |
Chung Sánchez, Kenji Alberto Mamani Ito, Edgar Orlando Burgos Zavaleta, Fernando |
| author_role |
author |
| author2 |
Mamani Ito, Edgar Orlando Burgos Zavaleta, Fernando |
| author2_role |
author author |
| dc.subject.none.fl_str_mv |
tax benefits fishing industry fiscal policies GDP beneficios tributarios industria Pesquera políticas fiscales PBI |
| topic |
tax benefits fishing industry fiscal policies GDP beneficios tributarios industria Pesquera políticas fiscales PBI |
| description |
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. |
| publishDate |
2023 |
| dc.date.none.fl_str_mv |
2023-12-31 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25633 10.15381/quipu.v31i66.25633 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25633 |
| identifier_str_mv |
10.15381/quipu.v31i66.25633 |
| dc.language.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25633/20547 https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25633/20554 |
| dc.rights.none.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
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https://creativecommons.org/licenses/by/4.0 |
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openAccess |
| dc.format.none.fl_str_mv |
application/pdf text/html |
| dc.publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| dc.source.none.fl_str_mv |
Quipukamayoc; Vol. 31 Núm. 66 (2023); 45-56 Quipukamayoc; Vol. 31 No. 66 (2023); 45-56 1609-8196 1560-9103 reponame:Revistas - Universidad Nacional Mayor de San Marcos instname:Universidad Nacional Mayor de San Marcos instacron:UNMSM |
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Universidad Nacional Mayor de San Marcos |
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UNMSM |
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Revistas - Universidad Nacional Mayor de San Marcos |
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Revistas - Universidad Nacional Mayor de San Marcos |
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Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
