Tax benefits of the agricultural sector and peruvian social- economic development

Authors

DOI:

https://doi.org/10.15381/quipu.v29i61.21153

Keywords:

tax benefits, Peruvian agricultural sector, tax expenditure

Abstract

Objective: Determine the relationship between the agrarian sector’s tax benefits and the Peruvian economic and social development. Method: The study was based on the analytical and synthetic method of the quantitative variables’ relationships investigated under a non-experimental design, using documentary analysis and the statistical model of canonical correlation as techniques, considering public information, in a cross-sectional period (2005-2019). Results: The Hotellings indicator evidences a significant relationship of both groups of variables; however, before a disaggregated analysis, the correlations show questionable results compared to the results of the state of the art of the investigated topic. Conclusions: There are direct and significant relationships between the gross domestic product, the sector's exports, tax formalization and corporate income tax payments. There is no significant direct relationship between EsSalud Expenditures and the sector’s Labor Formalization, as well as between the Internal Tax Expenditures and Labor Formalization, which is supported by the statistical test of the canonical correlation between the variables proposed in this research.

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Author Biographies

  • egundo Eloy Tuesta Bardalez, Universidad Nacional de Cajamarca. Peru

    PhD in Accounting and Finance. University professor of undergraduate and graduate schools. Researcher with specialization and experience in Internal Taxes, International Taxation, Finance and Research Methodology (with several publications on these subjects).

  • Héctor Villegas Chávez, Universidad Nacional de Cajamarca. Peru

    Director of the Academic-Professional School of Accounting, Faculty of Economics, Accounting and Administrative Sciences, Universidad Nacional de Cajamarca. Administrative Vice-President of the Universidad Nacional de Jaén. Director (E) of the Graduate School of the Universidad Nacional de Cajamarca. Director of the Graduate Unit of the School of Economics, Accounting and Administrative Sciences. Full-time Professor assigned to the Academic Department of Accounting and Administrative Sciences of the School of Economics, Accounting and Administrative Sciences of the Universidad Nacional de Cajamarca.

     

  • Orlando Roberto Yupanqui Linares, Universidad Nacional de Cajamarca. Peru

    Dedicated to research in tax and financial matters, teaching at different universities in the country at the undergraduate level. More than 19 years of work experience in national taxation with specialization in taxation and corporate tax consulting.

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Published

2021-12-29

Issue

Vol. 29 No. 61 (2021)

Section

Original papers

License

Copyright (c) 2021 Segundo Eloy Tuesta Bardalez, Héctor Villegas Chávez, Orlando Roberto Yupanqui Linares

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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

Tuesta Bardalez, egundo E., Villegas Chávez, H., & Yupanqui Linares, O. R. (2021). Tax benefits of the agricultural sector and peruvian social- economic development. Quipukamayoc, 29(61), 67-75. https://doi.org/10.15381/quipu.v29i61.21153