Palabras clave
impuesto
recaudación
contaminación ambiental
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La crisis ambiental desatada por la contaminación ambiental ha hecho que los países tomen regulaciones preventivas y de control con el fin de contrarrestar el consumo de materiales plásticos, una de las medidas tomadas es la aplicación de impuesto al consumo de bolsas plásticas (ICBP) de un solo uso. En este sentido, la aplicación de impuestos a las bolsas de plástico representa una acción abordada por varios países con el fin de contrarrestar su demanda en los consumidores finales. El presente artículo analiza la recaudación del impuesto a las bolsas plásticas en el Perú durante los periodos 2019-2023. Se analizó su impacto por cada periodo en las 24 regiones del Perú y una provincia constitucional. Corresponde a una investigación de tipo básica con un diseño descriptivo y un enfoque cuantitativo. La población y muestra estuvo conformada por 125 datos de recaudación anual correspondientes a los periodos 2019-2023 obtenida de la base de datos del ente recaudador. El análisis muestra importantes variaciones en la recaudación del ICBP entre un periodo y otro, lo que evidencia la complejidad de implementar impuestos ambientales en contextos socioeconómicos diversos a nivel nacional.
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Derechos de autor 2025 Patricia Matilde Huallpa Quispe, Micaela Rebatta Mendoza (Autor/a)