La incidencia de la crisis financiera internacional en la recaudación del tributo de la intendencia regional de administración tributaria la libertad

Abstract

This thesis aims to show the impact of the international financial crisis on the tax revenue of the Regional Administration of Tax Administration Freedom year 2012, analyzing for it the evolution of the main collected taxes, economic growth achieved in the region, the behavior of the value of traditional and non-traditional exports also action strategies implemented by the collecting agency SUNAT were determined - La Libertad in order to diminish the impact of the financial crisis. In the present research it is research hypothesizes that the international financial crisis had a limited impact on the level of tax collection in the region La Libertad. The proposed hypothesis is demonstrated using the quantitative approach, the results of which relates to the evidence that there is a limited impact on the tax revenue of the region and the international financial crisis, expressed through statistical data collection obtained by the Tax Administration, Central Reserve Bank- office Trujillo, production and export indicators of the Regional Center of Strategic Planning - CERPLAN La Libertad. Finally we conclude that the limited international financial crisis effect is mainly manifested by the prudent management of the country's monetary policy and management strategies implemented by the collecting agency to cushion the effect of economic contraction.