Customs Taxation and its Implication in the Economic Development of Peru in the Years 2012-2019

Authors

  • Jorge Gustavo Quiñonez Cornejo

DOI:

https://doi.org/10.55833/mcr.v1i1.9

Keywords:

Economic development, tax system, customs administration, tax collection, customs taxes, economic growth.

Abstract

Customs taxes are a very representative source of income for Peru, which is due to the international trade activities of our country with the rest of the world. This article has been developed in the most efficient way possible, whose main objective is to determine to what extent the collection of customs taxes influences the economic development of Peru in the years 2012-2019.

 

The methodology of this article is mixed, explanatory and referential, in which the relationship between the collection of customs taxes and its influence on the Economic Development of Peru was analyzed, based on the per capita GDP indicators. It should be noted that the statistical data used (population and sample) were collected from different reliable sources, such as the National Institute of Statistics and Informatics (INEI) and the Superintendency of Customs and Tax Administration (SUNAT), said information was encoded and processed to develop a database that allowed us to obtain the following results and demonstrate through the hypothesis that "Customs taxation positively influences the economic development of Peru in the years 2012-2019".

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Published

2021-12-15

How to Cite

Quiñonez Cornejo, J. G. (2021). Customs Taxation and its Implication in the Economic Development of Peru in the Years 2012-2019. Management Control Review, 1(1), 21–38. https://doi.org/10.55833/mcr.v1i1.9

Issue

Vol. 1 No. 1 (2022)

Section

Artículos originales

License

Copyright (c) 2021 Latin American Accounting Review

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