Recaudación tributaria y su relación con la asignación presupuestaria a nivel de la provincia de Maynas periodo 2020 – 2024

• Autor: Rengifo Lujan, Maria Jose
• 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:20.500.12737/12423
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12423
• Nivel de acceso: acceso abierto
• Materia: Recaudación; Asignación; Inequidad económica; https://purl.org/pe-repo/ocde/ford#5.02.04

The study seeks to identify the relationship between tax collection and budget allocation at the level of the province of Maynas during the period 2020-2024, considering a quantitative, observational approach and a correlational non experimental design, including a population made up of tax and budget data from the province of Maynas. The results show a positive and statistically significant correlation between both variables (ρ = 0.882; p = 0.000), indicating that districts with higher collections receive higher budget allocations. However, marked inequalities were identified in the territorial distribution of resources. Iquitos, San Juan Bautista, Punchana, and Belén concentrated more than 90% of the annual tax collection, while rural districts such as Alto Nanay, Las Amazonas, Indiana, Mazán, and Torres Causana recorded very low or zero levels. Likewise, the tax structure was dominated by the Income Tax, representing an average of 65.27% of total revenue, reflecting limited fiscal diversification. Regarding budget allocation, a strong centralization was also observed in urban districts, although there have been signs of improvement in recent years. Public spending was primarily concentrated on goods and services (40.92%) and capital expenditures (34.60%), while social spending accounted for a small proportion.