ECONOMIC AND TAX EFFECTS OF SMUGGLING IN THE REGION PUNO IN THE

PERIODS 2015 – 2016

ABSTRACT
This investigation project about smuggling is about the tax and economic
consequences that are generated in the Peru – Bolivia frontier, especially in the region
of Puno, this study will be taken in major markets located in the cities of Ilave, Puno
and Juliaca, the same ones that are considered main axes and Illegal trade expanders,
causing considerable damage to the government in incomes from tax collection is
concerned.
It is necessary to mention that in our legislation when it intervened value exceeds the
four UITs amounting to S /. 15 800.00, this excess is considered a smuggling crime.
After drug trafficking, illegal mining and corruption, smuggling is the most linked to
money laundering crime, and the most common in our region, boosting Puno economy,
causing serious impairment to the sustainable development of the country, directly
affecting to domestic production. Reflecting tax evasion as a daily problem, another
important problem is the unfair competition against legal business. That’s why it should
be reduced.
That’s why it is necessary to study the underlying problem objectively and in person,
thanks to research in the field, using surveys as a primary method based on significant
and representative sampling. Having the only objective to analyze the economic
consequences and determine the tax evasion which is generated. By setting alternative
solutions for reducing smuggling, and contributing significantly to achieve one of the
strategic objectives for 2016 proposed by SUNAT which is to increase the tax base and
improve voluntary compliance.
This project aims to increase the tax collection, promote formal trade, quality and
properly sanitized promoting the tax culture, and most satisfying national needs that will
lead us to a better quality life.