El régimen tributario minero y la recaudación tributaria: un análisis del sector minero en el marco de la crisis económica

Abstract

The purpose of this research is to analyze the behavior of tax collection in the mining sector, a study was carried out of the amounts collected from income tax, general sales tax, mining royalties, special mining tax, special tax on mining and returns corresponding to the five-year period from 2015 to 2020. To this end, a descriptive quantitative research was carried out with a nonexperimental design because the tax collection from this sector was observed and analyzed. The data were obtained from official institutions and a convenience sample was chosen consisting of 48 monthly periods. The results showed that the situation regarding returns and taxes from the 2018 period show a downward trend. It was also found that these companies are covered by tax benefits, being shown in the graphs in which it is observed that even the tax collection of that semester is exceeded. It is concluded that, despite the fact that mining production has been increasing significantly in Peru, this sector does not generate a greater tax contribution as it should. In fact, the mining sector reduced its contribution due to internal and external factors, mainly the economic crisis due to the outbreak and spread of COVID-19