Sustainable Economic Growth and Land Management: A Case Study on the Role of Tax Legislation in Emerging Markets
The purpose of this study is to examine how tax incentives resulting from the so-called Amazon Law (Law No. 27037) affect small- and medium-sized agro-industrial producers (SMEAPs) in the Junín and Huánuco regions in Peru. This research fills a void that relates to the exclusion of these producers r...
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| Format: | Article |
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MDPI AG
2024-12-01
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| Online Access: | https://www.mdpi.com/2073-445X/14/1/30 |
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| author | Edith Pilar Quispe-Espinoza Sonia Luz Barzola-Inga Carlos Antonio Adauto-Justo Carlos Samuel Borja-Mucha Fabricio Miguel Moreno-Menéndez Fredi Paul Gutiérrez-Meza Jefrin Marlon Silva-Murillo Vicente González-Prida |
| author_facet | Edith Pilar Quispe-Espinoza Sonia Luz Barzola-Inga Carlos Antonio Adauto-Justo Carlos Samuel Borja-Mucha Fabricio Miguel Moreno-Menéndez Fredi Paul Gutiérrez-Meza Jefrin Marlon Silva-Murillo Vicente González-Prida |
| author_sort | Edith Pilar Quispe-Espinoza |
| collection | DOAJ |
| description | The purpose of this study is to examine how tax incentives resulting from the so-called Amazon Law (Law No. 27037) affect small- and medium-sized agro-industrial producers (SMEAPs) in the Junín and Huánuco regions in Peru. This research fills a void that relates to the exclusion of these producers regarding the Law’s incentives that aim to encourage investment in the Amazon. In this study, the research design was non-experimental, and since the data were descriptive–correlational in nature, a structured questionnaire with a Likert scale was used to gauge participants’ opinions about economic progress and tax benefits. The survey participants included 72 co-operatives drawn from a population of 88, and their awareness and use of tax incentives were targeted. SPSS and similar statistical analysis tools were used and showed that there was a positive correlation between tax benefits and economic development, with a correlation coefficient of 0.873, indicating a strong relationship. However, most co-operatives ranked the benefits only as average or poor, with 34.72% rating them as regular and 31.94% as poor. This study indicates that the present laws do not provide these producers with sufficient opportunities for development. The authors suggest that changes to the Law are required to improve the inclusion of small- and medium-sized agricultural producers so that proposals for improvements in their economic development and management of the agricultural lands in the Amazon region can be promoted. |
| format | Article |
| id | doaj-art-b0e5a197fdbd46e5a132e67d86ea2368 |
| institution | Kabale University |
| issn | 2073-445X |
| language | English |
| publishDate | 2024-12-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Land |
| spelling | doaj-art-b0e5a197fdbd46e5a132e67d86ea23682025-01-24T13:37:37ZengMDPI AGLand2073-445X2024-12-011413010.3390/land14010030Sustainable Economic Growth and Land Management: A Case Study on the Role of Tax Legislation in Emerging MarketsEdith Pilar Quispe-Espinoza0Sonia Luz Barzola-Inga1Carlos Antonio Adauto-Justo2Carlos Samuel Borja-Mucha3Fabricio Miguel Moreno-Menéndez4Fredi Paul Gutiérrez-Meza5Jefrin Marlon Silva-Murillo6Vicente González-Prida7Faculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, PeruFaculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, PeruFaculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, PeruFaculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, PeruFaculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, PeruFaculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, PeruFaculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, PeruDepartment of Industrial Management I, University of Seville, 41092 Sevilla, SpainThe purpose of this study is to examine how tax incentives resulting from the so-called Amazon Law (Law No. 27037) affect small- and medium-sized agro-industrial producers (SMEAPs) in the Junín and Huánuco regions in Peru. This research fills a void that relates to the exclusion of these producers regarding the Law’s incentives that aim to encourage investment in the Amazon. In this study, the research design was non-experimental, and since the data were descriptive–correlational in nature, a structured questionnaire with a Likert scale was used to gauge participants’ opinions about economic progress and tax benefits. The survey participants included 72 co-operatives drawn from a population of 88, and their awareness and use of tax incentives were targeted. SPSS and similar statistical analysis tools were used and showed that there was a positive correlation between tax benefits and economic development, with a correlation coefficient of 0.873, indicating a strong relationship. However, most co-operatives ranked the benefits only as average or poor, with 34.72% rating them as regular and 31.94% as poor. This study indicates that the present laws do not provide these producers with sufficient opportunities for development. The authors suggest that changes to the Law are required to improve the inclusion of small- and medium-sized agricultural producers so that proposals for improvements in their economic development and management of the agricultural lands in the Amazon region can be promoted.https://www.mdpi.com/2073-445X/14/1/30Amazon Laweconomic developmentsmall and medium enterprises (SMEs)tax benefitsagricultural co-operativessustainable land management |
| spellingShingle | Edith Pilar Quispe-Espinoza Sonia Luz Barzola-Inga Carlos Antonio Adauto-Justo Carlos Samuel Borja-Mucha Fabricio Miguel Moreno-Menéndez Fredi Paul Gutiérrez-Meza Jefrin Marlon Silva-Murillo Vicente González-Prida Sustainable Economic Growth and Land Management: A Case Study on the Role of Tax Legislation in Emerging Markets Land Amazon Law economic development small and medium enterprises (SMEs) tax benefits agricultural co-operatives sustainable land management |
| title | Sustainable Economic Growth and Land Management: A Case Study on the Role of Tax Legislation in Emerging Markets |
| title_full | Sustainable Economic Growth and Land Management: A Case Study on the Role of Tax Legislation in Emerging Markets |
| title_fullStr | Sustainable Economic Growth and Land Management: A Case Study on the Role of Tax Legislation in Emerging Markets |
| title_full_unstemmed | Sustainable Economic Growth and Land Management: A Case Study on the Role of Tax Legislation in Emerging Markets |
| title_short | Sustainable Economic Growth and Land Management: A Case Study on the Role of Tax Legislation in Emerging Markets |
| title_sort | sustainable economic growth and land management a case study on the role of tax legislation in emerging markets |
| topic | Amazon Law economic development small and medium enterprises (SMEs) tax benefits agricultural co-operatives sustainable land management |
| url | https://www.mdpi.com/2073-445X/14/1/30 |
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