Presión tributaria y la recaudación fiscal: El caso de la curva de Laffer en el Perú, 1990-2021

• Autor: Alvarado López, Kathia Elizabeth
• Formato: tesis de grado
• Fecha de Publicación: 2022
• Institución: Universidad Nacional de Trujillo
• Repositorio: UNITRU-Tesis
• Lenguaje: español
• OAI Identifier: oai:dspace.unitru.edu.pe:20.500.14414/16165
• Enlace del recurso: https://hdl.handle.net/20.500.14414/16165
• Nivel de acceso: acceso abierto
• Materia: Presión tributaria; Ingresos tributarios; Curva de Laffer

The main objective of this investigation is to determine the incidence between tax pressure and tax collection for the Peruvian case during the period 1993-2019. This study is of a non-experimental type of longitudinal and correlational cutting. It was found that the tax pressure has a direct and significant incidence. In addition, the rate that maximizes tax collection, using the proposed econometric model is: 26.37%. Tax revenues reflect an annual growth rate of 10.2% while the tax pressure shows an annual growth rate of 1.80%. With respect to the model applied to find the Laffer curve, the variations of the variables included explain 89.4% of the variations in tax collection in Peru, from 1990 to 2021.