The Internal Gross Product (GDP) and its relationship with tax income in Peru 2007-2018

Authors

DOI:

https://doi.org/10.15381/quipu.v27i55.17174

Keywords:

Procust, income, taxes, domestic demand, public investment

Abstract

Objective: To analyze the relationship between the Gross Domestic Product and the Tax Revenue collected by the Peruvian State. Method: The research approach is quantitative descriptive and correlational type, whose design was non-experimental and longitudinal, that is, documentary information was collected on tax collection and the internal product from 2007 to 2018 of the National Superintendence Customs and Tax Administration (SUNAT). Results: There is no variability in the gross domestic product as well as in the tax collection; The data is homogeneous in each variable. Conclusions: It is concluded that there is a significant relationship between the gross domestic product and the Tax Revenue, this result was confirmed with the Pearson correlation coefficient, which was 0.9401, defined as a high correlation between the two indicated variables.

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Author Biographies

  • José Rojas Fernández, Universidad Nacional Federico Villarreal

    Doctorate at the National University Federico Villarreal, Public Accountant at the Inca Garcilaso de la Vega University, registered as a Public Accountant from Lima - independent auditor, tax auditor, graduate of master's degree in university teaching, advisor of public and private companies. He is currently an advisor to companies in tax, financial and labor matters.

  • Luis Arturo Vizcarra Domínguez, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Professor of the Faculty of Accounting Sciences of the Universidad Nacional Mayor de San Marcos.

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Published

2019-12-06

Issue

Vol. 27 No. 55 (2019)

Section

Original papers

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Copyright (c) 2019 José Rojas Fernández, Luis Arturo Vizcarra Domínguez

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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How to Cite

Rojas Fernández, J., & Vizcarra Domínguez, L. A. (2019). The Internal Gross Product (GDP) and its relationship with tax income in Peru 2007-2018. Quipukamayoc, 27(55), 17-23. https://doi.org/10.15381/quipu.v27i55.17174