Relación entre la recaudación tributaria y el desempeño del sector turismo del departamento de Amazonas durante el periodo 2007-2024

• Autores: Tanchiva Medina, Carlos Alberto, Sanchez Perez, Sandra Patricia
• 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:20.500.12737/12335
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12335
• Nivel de acceso: acceso abierto
• Materia: Turismo regional; Recaudación tributaria; Amazonas; https://purl.org/pe-repo/ocde/ford#5.02.06

This research analyzes the relationship between tax collection and the performance of the tourism sector in the Amazonas region of Peru during the period 2007–2024. Using a quantitative approach with a non-experimental, correlational, and longitudinal design, the study evaluated how tourism growth—measured through indicators such as visitor arrivals, average length of stay, visits to archaeological sites, and domestic tourism—relates to the evolution of tax revenues, both internal and customs-related, as well as the number of registered taxpayers in the region. The results revealed a direct and statistically significant correlation between tourism dynamics and fiscal revenue, though influenced by structural issues such as informality and limited institutional capacity for effective tax enforcement. Through Spearman’s correlation coefficient, the hypotheses were validated, showing significant relationships between the variables. The discussion, supported by comparative findings from previous studies in regions such as Arequipa, Chachapoyas, and San Martín, identified recurring patterns and allowed the proposal of measures to strengthen formalization, improve tax efficiency, and consolidate tourism as a driver of economic and fiscal development. The study concludes that tourism can become a strategic pillar for the sustainable development of Amazonas, provided that coherent, territory-based fiscal policies are implemented.