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Quipukamayoc
Print version ISSN 1560-9103On-line version ISSN 1609-8196
Abstract
CHUNG SANCHEZ, Kenji Alberto; MAMANI ITO, Edgar Orlando and BURGOS ZAVALETA, Fernando. Tax expenditure and economic growth of the fishing sector in Peru. Quipukamayoc [online]. 2023, vol.31, n.66, pp.45-56. Epub Dec 31, 2023. ISSN 1560-9103. http://dx.doi.org/10.15381/quipu.v31i66.25633.
Objective:
To determine the relationship between tax expenditure and economic growth in the Peruvian fishing sector.
Methods:
The research was quantitative approach, correlational level and retrospective and cross-sectional in design. Public sources covering the period from 2005 to 2022 were used for data, and a non-experimental analysis was employed along with Pearson's correlation coefficient statistical model.
Results:
The analysis revealed an important variability in the GDP of the fishing sector; however, there was a lack of a significant correlation between the tax expenditure of the sector and its GDP.
Conclusion:
The study suggests that while the GDP of the fishing sector experienced fluctuations along with tax refunds, tax expenditures may have limited or no influence on the sector's economic growth.
Keywords : tax benefits; fishing industry; fiscal policies; GDP.
