Keywords
tax
collection
environmental contamination
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Abstract
The environmental crisis unleashed by environmental pollution has led countries to take preventive and control regulations in order to counteract the consumption of plastic materials, one of the measures taken is the application of a tax on the consumptionof single-use plastic bags (ICBP). In this sense, the application of taxes on plastic bags represents an action taken by several countries in order to counteract the demand for plastic bags by end consumers. This article analyzes the collection of the plastic bag tax in Peru during the periods 2019-2023. Its impact was analyzed for each period in the 24 regions of Peru and one constitutional province. It corresponds to basic researchwith a descriptive design and a quantitative approach. The population and sample consisted of 125 annual tax collection data corresponding to the periods 2019-2023 obtained from database of the tax collection agency. The analysis shows significant variations in ICBP collection from one period to another, which evidences the complexity of implementing environmental taxes in diverse socioeconomic contexts at the national level.
References
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