Tributos internos recaudados por SUNAT y su impacto en el presupuesto público per cápita anual en la región Loreto 2012 - 2021

• Autor: Rivera Vásquez, César Hernán
• Formato: tesis de maestría
• Fecha de Publicación: 2023
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/9211
• Enlace del recurso: https://hdl.handle.net/20.500.12737/9211
• Nivel de acceso: acceso abierto
• Materia: Impuesto a la renta; Presupuesto nacional; Tributación; Análisis económico; Administración pública; https://purl.org/pe-repo/ocde/ford#5.06.02

The objective of this research work is to estimate the effect of the amount of internal taxes by SUNAT and the annual per capita public budget in the Loreto region in the period 2012-2021. The research is quantitative, correlational-causal descriptive level and non-experimental design. After observing the evolution of the collection of internal taxes of SUNAT in Loreto, it was determined that it increases by an average of 2.41 percentage points per year, and the annual per capita public budget in the Loreto region increases by an average of 7.42 percentage points per year. Regarding the inferential analysis, it was determined by applying the linear regression model that the estimated effect of the collection of internal taxes by SUNAT and the annual public budget per capita in the Loreto region in the period 2012-2021 is null (? = 0); as well as a null relationship between the variables (r = 0). However, when excluding the years 2020 and 2021 from the analysis due to the singularities of covid-19, a negative estimated effect was obtained (? = -1.99), which means that the 1% increase in SUNAT's internal tax collection influences a reduction of 1.99% of the public budget per capita of the Loreto region. Likewise, the relationship between the variables during the 2012-2019 period is negative (r = -0.7404).