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Evolution of the effects of mineral commodity prices on fiscal fluctuations: empirical evidence from TVP-VAR-SV models for Peru
(Springer, 2023)
Acceso restringido
This paper studies the evolution of the effects of fluctuations in mineral commodity prices on fiscal variables, especially those associated with fiscal revenues, in Peru by means of VAR models with time-varying parameters ...
Assessment of fiscal effort and voluntary tax compliance in Peru
(Universidad Católica de Colombia, 2020)
Acceso abierto
This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Through an experiment, the research ...