Tax expenditure and economic growth of the amazon in Perú

Abstract

Objective: To determine how tax expenditure correlates with economic growth in the Peruvian Amazon. Method: A quantitative study, a non-experimental design with a longitudinal section and a correlational level. The database of the National Institute of Statistics and Informatics and the National Superintendence of Tax Administration was used during the period 2016-2023. Results: The Spearman rho coefficient is 0.071. The hypothesis test on the return of internal taxes in the Peruvian Amazon and the Gross Domestic Product shows that Pvalue = 0.867 > 0.05. Conclusion: It was determined that tax expenditure does not correlate with economic growth in the Peruvian Amazon. Consequently, the tax expenditures provided by the government through different tax benefits granted in the Peruvian Amazon would not be meeting the established objectives. It is essential to analyze the legislation in the areas that enjoy these tax benefits and to be able to evaluate the cost-benefit that they generate for the State in order to improve the tax system and the government's fiscal policies.