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Quipukamayoc
Print version ISSN 1560-9103On-line version ISSN 1609-8196
Abstract
COAQUIRA TABOADA, Jhennie Neysha; CHAUPIS PAJUELO, Diego Alfonso and BURGOS ZAVALETA, Víctor Fernando Jesús. Tax revenues from mining sector and their relation with the recovery of the Peruvian economy. Quipukamayoc [online]. 2022, vol.30, n.63, pp.59-68. Epub Nov 28, 2022. ISSN 1560-9103. http://dx.doi.org/10.15381/quipu.v30i63.23327.
Objective:
To estimate a relation between the collection of tax revenues with those from the mining sector, with consideration of the economic recovery of the post-pandemic context in Peru.
Method:
The research approach was descriptive and correlational level under the Pearson method, oriented to the tax collection of the mining sector and the revenues collected in Peru between 2012 and 2021; in addition, a non-experimental and cross-sectional design was used with information obtained from official sources of the National Superintendence of Customs and Tax Administration (SUNAT).
Results:
There is a moderate positive correlation between the collection of tax revenues from the mining sector and total tax revenues. The relationship is presented with the participation of the mining sector, which comprises a large percentage of such revenues.
Conclusion:
There is a positive correlation between the collection of tax revenues from the mining sector and the economy’s recovery, since it settles the country's income for its operations and recovery after the pandemic, maintaining itself as a stable sector. Also, giving that it is a sector that has an incidence degree in tax collection, it becomes essential to strengthen it to boost the national economy.
Keywords : tax revenues; tax collection; mining sector; pandemic.