Ingresos tributarios internos y su relación con la asignación presupuestal en el ámbito geográfico de la región Loreto periodo 2021 – 2023

• Autor: Murrieta da Silva, Claudia Nataly
• Formato: tesis de grado
• Fecha de Publicación: 2024
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/10951
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10951
• Nivel de acceso: acceso abierto
• Materia: Recaudación de impuestos; Tributación; Impuestos internos; Asignación de recursos; Presupuesto nacional; Economía regional; https://purl.org/pe-repo/ocde/ford#5.02.01

Fiscal revenue and budget allocation are crucial aspects of fiscal policy and state management. In this sense, it is important to address the behavior of both aspects in order to conduct analyses that contribute to their understanding. In the Loreto region, there is a high dependence on national resources, and its revenue collection is one of the lowest in the country. This study aimed to determine the relationship between internal tax revenues and their connection to budget allocation in the geographical context of the Loreto region for the period 2021-2023. To achieve this, a quantitative study was developed with a correlational approach and a non-experimental design. The study identified that there is no statistical relationship between the variables under study, and that income tax is the most relevant concept in revenue collection, along with production and consumption taxes. Comparatively, revenue only represents 6% to 7% of the budget allocation, showing a cyclical trend with fluctuations in the figures. Regarding allocation, the most significant items are personnel expenses and non-financial assets, which show positive trends. The analysis reveals disparities and fluctuations between both variables, recognizing that revenue is not very representative, while the allocation is sustainable over time thanks to the attention of the national government.