RELATIONSHIP OF THE INFLATION RATE AS A RISK FACTOR IN THIRD CATEGORY IR COLLECTION IN PERU 2020-2024

• Autores: Montoya Alva, María, Montes Gallo, Luis
• Formato: artículo
• Fecha de Publicación: 2025
• Institución: Universidad de San Martín de Porres
• Repositorio: USMP-AF
• Lenguaje: español
• OAI Identifier: oai:revistas.usmp.edu.pe:article/3179
• Enlace del recurso: https://portalrevistas.aulavirtualusmp.pe/index.php/AF/article/view/3179
• Nivel de acceso: acceso abierto
• Materia: inflación; factores de riesgo; renta de 3ra categoría; recaudación de impuesto; IPC

This article uses statistical data from official sources including SUNAT and the BCRP to analyze the relationship between third-category income tax collection in Peru from 2020 to 2024 and the inflation rate as a risk factor. The study analyzed data using descriptive, correlational, and explanatory methods. According to the findings, there was a positive link between January 2020 and December 2024, as indicated by the Pearson correlation coefficient of 0.313. It is determined that the R² coefficient is 0.0979, which indicates that the tax collection from third category income only accounts for 9.8% of the inflation rate as a risk factor. Future research could focus on other risk areas and expand the study using more current data. Keywords: inflation, risk factors, income tax, CPI.