2. Publicaciones

URI permanente para esta comunidadhttps://hdl.handle.net/20.500.12640/4068

Las publicaciones de ESAN reúnen una variedad de materiales académicos y prácticos que abarcan áreas fundamentales como la administración, economía, negocios, entre otros. Con enfoque en la formación y el desarrollo profesional, estas obras buscan contribuir al conocimiento y la innovación en diversas disciplinas; asimismo, proporciona información relevante y actualizada para la comunidad académica y empresarial en el ámbito local e internacional

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2004 - 200912010 - 20201

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Tema: search.filters.subject.Taxation

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Mostrando 1 - 2 de 2
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    Dimensions of tax burden: a review on OECD countries
    (Universidad ESAN. ESAN Ediciones, 2020-06-01) Celikay, Ferdi
    Purpose: The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect offiscal and tax policies on the socioeconomic structure.The purpose of this study is to examine how the changes in some macroeconomic indicators affect the taxburden. Design/methodology/approach – System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016. Findings – Based on the researchfindings, variables such as income per capita, foreign trading volume, thecapacity of employment, unemployment and economic share of industry sector effect tax burden in astatistically significant and positive direction. The reason that lies behind the positive effect of unemploymenton tax burden is the fact that the sense of social state is not abandoned. Thus, it is predicted that the state willincrease public transfer expenditures in the short term due to unemployment, this increase will impose afinancial burden on the public sector both in the medium and long term and finally, there will be an increase inthe tax burden. Originality/value – Results in the literature suggest that there are many reasons for increasing tax burdensuch as socio-economic development,financial and organizational structure and the globalization process.However, according to this study, it seems that gross domestic product per capita, the size of the industrysector, openness, employment capacity and unemployment rate also have a positive and significant effect ontax burden in the long run. Ultimately, these results demonstrate that tax burden, one of the most importantindicators of the public sector size in the sample of the states and period in hand, is influenced positively by allindependent variables and increases slightly but surely. These results suggest that the tax state is still adeterminative factor in the socioeconomicfield within its taxation tools.
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    ÍtemSolo Metadatos
    Impacto tributario en el servicio de transporte terrestre interprovincial de pasajeros : el caso del retiro de la exoneración del IGV
    (Universidad ESAN. ESAN Ediciones, 2004-06-30) Roca, Santiago; Simabuko, Luis; Dyer, Jaime
    This study evaluates the impact of the elimination of the exemption of the IGV to the interprovincial passenger land transport service -measure provided in 2003- based on the analysis of the tax burden of the companies in the sector and the development of a simulation. It finds that, given the characteristics of this market, in which both formal and informal operators coexist, formal companies would assume the full IGV, a fact that would not only significantly reduce their profitability and expose them to a critical situation but would also harm the users, whose demand would be directed to informal companies, with the consequent loss of quality and security in the service. Moreover, the State itself would achieve an effect contrary to the desired one, since the tax collection would be less than what is obtained when the exoneration was in force. It should be noted that, before one year has elapsed, the government decided to re-establish the exemption of the IGV to the aforementioned service.