Análisis de la relación entre la recaudación tributaria y la sostenibilidad empresarial en la provincia de Maynas en el periodo 2013-2023

• Autores: Huayunga Ojanama, Jose Luis, Flores Inuma, Franz
• Formato: tesis de grado
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/12616
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12616
• Nivel de acceso: acceso abierto
• Materia: Ecaudación tributaria; Sostenibilidad empresarial; Cumplimiento normativo; Inversión pública; Formalización; https://purl.org/pe-repo/ocde/ford#5.02.04

The study examines the relationship between tax revenue and business sustainability in the province of Maynas over 2013–2023, integrating disaggregated fiscal indicators (income tax, general, special, and microenterprise regimes) with proxies for sustainability such as regulatory compliance, municipal investment returns, and firms’ financial structure. Using a quantitative, non-experimental, correlational design, secondary official data from SUNAT, INEI, SBS, and BCRP were assembled into quarterly series and subjected to descriptive analysis, Spearman and Pearson correlations, and exploratory modeling to uncover co-movements and structural signals. Findings reveal that while tax revenue and business sustainability are linked, the connection is nuanced rather than automatic: compliance norms act as institutional amplifiers, municipal investment returns exhibit indirect and lagged effects, and the link between income tax collection and firms’ investment performance is weak but statistically detectable. Financial leverage shows an inverse relationship with formality and compliance, suggesting tension in how indebtedness interacts with sustainability. The study concludes that business sustainability in Maynas emerges from a complex interplay among fiscal resources, institutional quality, and internal firm dynamics, highlighting the need for integrated policies that strengthen these feedback loops to move toward more resilient regional economic development.