Tax expenditure and economic growth of the fishing sector in Peru

Authors

DOI:

https://doi.org/10.15381/quipu.v31i66.25633

Keywords:

tax benefits, fishing industry, fiscal policies, GDP

Abstract

Objective: To determine the relationship between tax expenditure and economic growth in the Peruvian fishing sector. Methods: The research was quantitative approach, correlational level and retrospective and cross-sectional in design. Public sources covering the period from 2005 to 2022 were used for data, and a non-experimental analysis was employed along with Pearson's correlation coefficient statistical model. Results: The analysis revealed an important variability in the GDP of the fishing sector; however, there was a lack of a significant correlation between the tax expenditure of the sector and its GDP. Conclusion: The study suggests that while the GDP of the fishing sector experienced fluctuations along with tax refunds, tax expenditures may have limited or no influence on the sector's economic growth.

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Author Biographies

  • Kenji Alberto Chung Sánchez, Universidad César Vallejo, Lima, Peru

    Master in Industrial Engineering, Accountant and Industrial Engineer from the Universidad Nacional del Callao and graduated from the master's degree in Tax Policy and Management with a mention in Tax Policy and System from the Universidad Nacional Mayor de San Marcos. With extensive professional experience in the private sector in the areas of finance, taxation, management and operations.

  • Edgar Orlando Mamani Ito, Universidad Ricardo Palma, Lima, Peru

    Public Accountant graduated from Universidad Ricardo Palma, with specialization studies in taxation and auditing at Universidad Nacional Mayor de San Marcos and Pontificia Universidad Católica del Perú. Master's degree in Tax Policy and Management from Universidad Nacional Mayor de San Marcos.

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

    Economist from the Universidad Nacional de Trujillo, master's degree in Strategic Management from the Universidad de Piura and doctoral student in Economics from the Universidad Nacional Mayor de San Marcos. Teacher with experience at the postgraduate level at the Universidad Nacional Mayor de San Marcos, Universidad Continental and Universidad Nacional Federico Villarreal.

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Published

2023-12-31

Issue

Vol. 31 No. 66 (2023)

Section

Original papers

License

Copyright (c) 2023 Kenji Alberto Chung Sánchez, Edgar Orlando Mamani Ito, Fernando Burgos Zavaleta

Creative Commons License

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

How to Cite

Chung Sánchez, K. A., Mamani Ito, E. O., & Burgos Zavaleta, F. (2023). Tax expenditure and economic growth of the fishing sector in Peru. Quipukamayoc, 31(66), 45-56. https://doi.org/10.15381/quipu.v31i66.25633