Tax revenues from mining sector and their relation with the recovery of the Peruvian economy

Authors

DOI:

https://doi.org/10.15381/quipu.v30i63.23327

Keywords:

tax revenues, tax collection, mining sector, pandemic

Abstract

Objective: To estimate a relation between the collection of tax revenues with those from the mining sector, with consideration of the economic recovery of the post-pandemic context in Peru. Method: The research approach was descriptive and correlational level under the Pearson method, oriented to the tax collection of the mining sector and the revenues collected in Peru between 2012 and 2021; in addition, a non-experimental and cross-sectional design was used with information obtained from official sources of the National Superintendence of Customs and Tax Administration (SUNAT). Results: There is a moderate positive correlation between the collection of tax revenues from the mining sector and total tax revenues. The relationship is presented with the participation of the mining sector, which comprises a large percentage of such revenues. Conclusion: There is a positive correlation between the collection of tax revenues from the mining sector and the economy’s recovery, since it settles the country's income for its operations and recovery after the pandemic, maintaining itself as a stable sector. Also, giving that it is a sector that has an incidence degree in tax collection, it becomes essential to strengthen it to boost the national economy.

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Author Biographies

  • Jhennie Neysha Coaquira Taboada, Superintendencia Nacional de Aduanas y Administración Tributaria. Lima, Peru

    Degree in Economics from the Universidad Nacional de San Antonio Abad del Cusco with postgraduate studies in Tax Policy and Management with mention in Tax Policy and System. Diploma in Public Management from the Inter-American Development Bank. He has worked in the public sector such as the Central Reserve Bank of Peru and the Superintendence of Land Transportation of People, Cargo and Goods and in the private sector in the multinational company Camps International Ltd. He is currently working at the National Superintendence of Customs and Tax Administration. His interests are focused on the application of new methodologies for tax management to generate economic and social development.

  • Diego Alfonso Chaupis Pajuelo, Ministerio de Economía y Finanzas. Lima, Peru

    Lawyer by the Universidad Inca Garcilaso de la Vega. He has developed his work experience in the area of Tax Law. He is currently an advisor to the Tax Court of Ministerio de Economía y Finanzas.

  • Víctor Fernando Jesús Burgos Zavaleta, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Economist from Universidad Nacional de Trujillo. Master in Strategic Management of Information Technologies from Universidad de Piura and PhD candidate in Economics from Universidad Nacional Mayor de San Marcos. He teaches at postgraduate level at the Universidad Nacional Mayor de San Marcos, as well as at the Universidad Continental. Previously, he was a professor at the Pontificia Universidad Católica del Perú and the Universidad Peruana de Ciencias Aplicadas.

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Published

2022-11-28

Issue

Vol. 30 No. 63 (2022)

Section

Original papers

License

Copyright (c) 2022 Jhennie Neysha Coaquira Taboada, Diego Alfonso Chaupis Pajuelo, Víctor Fernando Jesús Burgos Zavaleta

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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

Coaquira Taboada, J. N., Chaupis Pajuelo, D. A., & Burgos Zavaleta, V. F. J. (2022). Tax revenues from mining sector and their relation with the recovery of the Peruvian economy. Quipukamayoc, 30(63), 59-68. https://doi.org/10.15381/quipu.v30i63.23327