ECONOMIC AND SOCIAL ANALYSIS BY THE TAXATION
DOI:
https://doi.org/10.15381/quipu.v24i45.12474Keywords:
Taxes, public expenditure, tributary system, fiscal cash, economic growthAbstract
Taxes are applied by governments to finance government spending. The orientation of disbursements is based on public or fiscal policies, which –as it is known- their main function is to improve the social and economic gaps through effective redistribution. But for these redistributive policies to be effective, a basic condition is that economic growth is sustained and as a result of this, because of the work exerted by automated instruments, like taxes. Then, greater flows of budget revenues will be experienced. Over time, in Peru, the government revenues have only been based largely on two pillars; the tax on production, consumption and income, but with greater force tax flows have rested on VAT, a situation that leads to assert that the national tax system is essentially regressive. While income tax is below the VAT, its participation is relevant to finance the budget, especially those that are applied to corporate profits and personal income.
Downloads
Downloads
Published
Issue
Section
License
AUTHORS RETAIN THEIR RIGHTS:
a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.
b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .
c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).
