Effect of the international copper price’s quote on corporate income tax collection in the mining sector

Authors

DOI:

https://doi.org/10.15381/quipu.v29i61.20914

Keywords:

international quotation, copper price, income tax, peruvian mining sector

Abstract

Objective: Establish the effect of the international copper price’s quote on the corporate income tax collection (RIRE) of the Peruvian mining sector for the period 2004-2020. Method: The design was non-experimental, retrospective, cross-sectional and analytical, with a quantitative, descriptive, correlational, and explanatory approach. In this sense, inferential statistics were used, applying the Shapiro Wilk normality test, as well as hypothesis tests to determine the relationship between the study variables and regression analysis to establish the impact between them. Result: There is a positive relationship between the international copper price and the corporate income tax collection of the Peruvian mining sector, with a correlation degree of 86,9% and a determination coefficient of 75,52%, at a confidence level of 99%. Conclusion: The international copper price did affect the corporate income tax collection of the Peruvian mining sector in the period 2004-2020.

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Author Biographies

  • Ronald Studer Lévano Huamaccto, Ernst & Young Consultores SRL. Lima, Peru

    Accountant with a major in Tax Management from Universidad Nacional Mayor de San Marcos (UNMSM). He has postgraduate specialization studies in tax policy and tax system from UNMSM. He also has specializations in International Financial Reporting Standards. Currently, he is Senior corporate tax of the auditing and consulting firm Ernst & Young.

  • Bill Frank Oscanoa Ponce, Ernst & Young Consultores SRL. Lima, Peru

    Certified Public Accountant from Universidad Mayor de San Marcos, he has a Master's Degree in Taxation from the same university. He also completed postgraduate studies in advanced specialization in Taxation and International Financial Reporting Standards (IFRS) at Universidad ESAN and Pontificia Universidad Católica del Perú, respectively. He is a member of the International Fiscal Association (IFA) and the Peruvian Institute of Research and Tax Law (IPIDET).

     

  • Edmundo Rafael Casavilca Maldonado, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Industrial Engineer from Universidad de Lima. With specialization studies in Production Management Control at the Pontificia Universidad Católica del Perú. Master in Administration from the University of Quebec in Montreal, Canada. Master in Finance from Universidad Nacional Mayor de San Marcos. PhD in Accounting and Finance from Universidad San Martin de Porres. He has more than 32 years of professional and academic experience in the area of Costs and Finance in industrial, commercial and service companies. Advisor of Doctoral and Master's Thesis. He has been a consultant for the Inter-American Investment Corporation, member of the Inter-American Development Bank Group (IDB) and mentor of BioStartup companies for the development of sustainable projects. He is a consultant and advisor to companies with problems related to costs, operational management and economic and financial management.

     

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Published

2021-12-29

Issue

Vol. 29 No. 61 (2021)

Section

Original papers

License

Copyright (c) 2021 Ronald Studer Lévano Huamaccto, Bill Frank Oscanoa Ponce, Edmundo Rafael Casavilca Maldonado

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

AUTHORS RETAIN THEIR RIGHTS:

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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 .

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How to Cite

Lévano Huamaccto, R. S., Oscanoa Ponce, B. F., & Casavilca Maldonado, E. R. (2021). Effect of the international copper price’s quote on corporate income tax collection in the mining sector. Quipukamayoc, 29(61), 29-36. https://doi.org/10.15381/quipu.v29i61.20914