TAX COLLECTION AND POVERTY LEVEL IN PERU, 2007-2023

• Autores: Bernal Altamirano, Anderson, Córdova Noriega, Jhon, Castillo Sáenz, Rafael
• Formato: artículo
• Fecha de Publicación: 2024
• Institución: Universidad de San Martín de Porres
• Repositorio: USMP-AF
• Lenguaje: español
• OAI Identifier: oai:revistas.usmp.edu.pe:article/2935
• Enlace del recurso: https://portalrevistas.aulavirtualusmp.pe/index.php/AF/article/view/2935
• Nivel de acceso: acceso abierto
• Materia: recaudación tributaria; nivel de pobreza; ingresos tributarios; pobreza monetaria

The objective was to determine the relationship between tax collection and the poverty level in Peru. It was proposed to determine the variation in tax collection and the level of poverty in Peru, during the period 2007-2023. The research has a quantitative and nonexperimental approach, and is correlational. Information from the period 2007-2023 was used, which was obtained from public sources. In the results, it is obtained that the Pearson correlation of tax collection and the poverty level in Peru, during the analysis period, is -0.458, and the p-value is 0.065. It is concluded that there is a medium negative correlation between the tax collected by SUNAT and the monetary poverty rate in Peru; however, the correlation between the variables is not statistically significant. Likewise, in the period 2007 - 2023, the tax revenue collected by SUNAT increased by 192.73% and the poverty rate decreased by 13.4 percentage points. It is necessary to establish effective government spending and investment policies in Peru to reduce the social indicator, according to the Sustainable Development Goals and the social market economy applicable in the country. KEYWORDS: tax collection, poverty level, tax revenue, monetary poverty.