IDEAS home Printed from https://ideas.repec.org/a/gam/jlands/v14y2024i1p30-d1554457.html
   My bibliography  Save this article

Sustainable Economic Growth and Land Management: A Case Study on the Role of Tax Legislation in Emerging Markets

Author

Listed:
  • Edith Pilar Quispe-Espinoza

    (Faculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, Peru)

  • Sonia Luz Barzola-Inga

    (Faculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, Peru)

  • Carlos Antonio Adauto-Justo

    (Faculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, Peru)

  • Carlos Samuel Borja-Mucha

    (Faculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, Peru)

  • Fabricio Miguel Moreno-Menéndez

    (Faculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, Peru)

  • Fredi Paul Gutiérrez-Meza

    (Faculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, Peru)

  • Jefrin Marlon Silva-Murillo

    (Faculty of Administrative and Accounting Sciences, Universidad Peruana Los Andes, Huancayo 12000, Peru)

  • Vicente González-Prida

    (Department of Industrial Management I, University of Seville, 41092 Sevilla, Spain)

Abstract

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.

Suggested Citation

  • 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-Muril, 2024. "Sustainable Economic Growth and Land Management: A Case Study on the Role of Tax Legislation in Emerging Markets," Land, MDPI, vol. 14(1), pages 1-35, December.
    • Handle: RePEc:gam:jlands:v:14:y:2024:i:1:p:30-:d:1554457
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2073-445X/14/1/30/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2073-445X/14/1/30/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Narciz Balasoiu & Iulian Chifu & Marian Oancea, 2023. "Impact of Direct Taxation on Economic Growth: Empirical Evidence Based on Panel Data Regression Analysis at the Level of Eu Countries," Sustainability, MDPI, vol. 15(9), pages 1-32, April.
    2. Urriola Canchari, Nadia Nora & Aquino Rodriguez, Carlos Alberto & Baral, Pradeep, 2018. "The impact of traditional and non-traditional agricultural exports on the economic growth of Peru: a short- and long-run analysis," Studies in Agricultural Economics, Research Institute for Agricultural Economics, vol. 120(3), December.
    3. Teodora Roman & Nicu Marcu & Valentina Diana Rusu & Erika Maria Doacă & Adelina Andreea Siriteanu, 2023. "Tax Payment and the Performance of SMEs: A Longitudinal Analysis on EU Countries," Sustainability, MDPI, vol. 15(2), pages 1-15, January.
    4. Zárate Marco, Anabel & Vallés Giménez, Jaime, 2019. "Regional tax effort in Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-32.
    5. Cristinel Petrișor Constantin & Ana Ispas & Adina Nicoleta Candrea, 2022. "Examining the Relationships between Visitors Profile, Satisfaction and Revisit Intentions: Evidence from Romanian Ecotourism Destinations," Land, MDPI, vol. 11(2), pages 1-20, January.
    6. Insa Flachsbarth & Simone Schotte & Jann Lay & Alberto Garrido, 2018. "Rural structural change, poverty and income distribution: evidence from Peru," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(4), pages 631-653, December.
    7. Jayson Beckman & Munisamy Gopinath & Marinos Tsigas, 2018. "The Impacts of Tax Reform on Agricultural Households," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 100(5), pages 1391-1406.
    8. Qiongzhi Liu & Xikai Zhang, 2023. "A Study on the Effects of Tax Reduction Policies on Fiscal Sustainability in China," Sustainability, MDPI, vol. 15(10), pages 1-20, May.
    9. Katrina Mullan & Erin Sills & Subhrendu K. Pattanayak & Jill Caviglia-Harris, 2018. "Converting Forests to Farms: The Economic Benefits of Clearing Forests in Agricultural Settlements in the Amazon," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 71(2), pages 427-455, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mamba, Essotanam & Ali, Essossinam, 2022. "Do agricultural exports enhance agricultural (economic) growth? Lessons from ECOWAS countries," Structural Change and Economic Dynamics, Elsevier, vol. 63(C), pages 257-267.
    2. Nelson R. Ramírez- Rondán & Marco E. Terrones & Diego Winkelried, 2020. "Equalizing growth: The case of Peru," Working Papers 176, Peruvian Economic Association.
    3. Leykun, Fentaw, 2021. "Tax Revenue Potential and Effort in Ethiopia: Evidence from Stochastic Frontier Analysis," Ethiopian Journal of Economics, Ethiopian Economics Association, vol. 30(02), October.
    4. Massomeh Cheraghzadeh & Mehdi Rahimian & Saeed Gholamrezai, 2024. "Effective factors on tourist satisfaction with the quality of ecotourism destination: evidence from Iran," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(11), pages 28699-28726, November.
    5. Vajrapatkul, Adirek & Vajrapatkul, Pinmanee, 2025. "Effects of Fiscal Policy in a Closed Economy: A Dynamic AD-AS Framework Analysis," Asian Journal of Applied Economics, Kasetsart University, Center for Applied Economics Research, vol. 32(1), January.
    6. Ana-Maria Ionescu & Flavius Aurelian Sârbu, 2024. "Exploring the Impact of Smart Technologies on the Tourism Industry," Sustainability, MDPI, vol. 16(8), pages 1-23, April.
    7. Șancariuc Delia-Raluca & Preda Dragoș Cosmin Lucian, 2024. "Taxes and Entrepreneurship in Former Communist Countries," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 176-184.
    8. Hasan Kazak & Taha Emre Çiftçi & Ahmet Tayfur Akcan & Ebru Özer Topaloğlu, 2024. "Is taxation a curse or a blessing? The case of Turkiye," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-10, December.
    9. Lukáš Moravec & Jana Hinke & Gabriela Kukalová & Adéla Šlapáková, 2019. "Comparison of Tax Burden on Farms in Selected US States," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(3), pages 839-851.
    10. Kyle Jasper Lucas & Jan Mark Laurence Pajarillo & Monica Macato & Joza Mae Ortiz & Glenn Hyde Dela Cruz, 2024. "We Cannot Give, What We Don’t Have: Tourist’s Satisfaction and Behavioral Intentions in Agri-Tourism Farm Site in Pantabangan, Nueva Ecija, Philippines," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 1323-1344, August.
    11. Amankwah,Akuffo & Atta-Ankomah,Richmond & Moshi,Goodiel Charles & Swinkels,Robertus A, 2023. "The Welfare Effects of Structural Change and Internal Migration in Tanzania," Policy Research Working Paper Series 10530, The World Bank.
    12. Jingyi Yang & Xiaoyang Guo & Yang Shen, 2024. "Research on Global Tax Governance under the Background of Digital Economy," Review of Economic Assessment, Anser Press, vol. 3(1), pages 86-101, March.
    13. Fabry, Anna & Maertens, Miet, 2025. "Temporary labor mobility to various geographical and sectoral destinations improves rural incomes − Insights from Peru," World Development, Elsevier, vol. 185(C).
    14. Lavisa Tala, 2024. "Economic Growth Effects of Fiscal Policy in South Africa: Empirical Evidence from Personal Income Tax," International Journal of Economics and Financial Issues, Econjournals, vol. 14(3), pages 1-11, May.
    15. Tiantian Guo & Jidong Wang & Chen Li, 2022. "Spatial–Temporal Evolution and Influencing Mechanism of Tourism Ecological Efficiency in China," Sustainability, MDPI, vol. 14(24), pages 1-16, December.
    16. Nesrine Gafsi & Sayef Bakari, 2024. "Impacts of Agricultural CO2 Emissions, Agricultural Exports and Financial Development on Economic Growth: Insights from East Asia and Pacific Countries," International Journal of Energy Economics and Policy, Econjournals, vol. 14(6), pages 136-153, November.
    17. Barbier, Edward B., 2020. "Is green rural transformation possible in developing countries?," World Development, Elsevier, vol. 131(C).
    18. Karanfil, Fatih & Pierru, Axel, 2021. "The opportunity cost of domestic oil consumption for an oil exporter: Illustration for Saudi Arabia," Energy Economics, Elsevier, vol. 96(C).
    19. Beckman, Jayson & Ivanic, Maros & Shaik, Saleem, 2022. "How Bilateral Trade Deals Get in the Way of Multilateral Agreements," Conference papers 333437, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    20. Ioana-Simona Ivasciuc & Cristinel Petrișor Constantin & Adina Nicoleta Candrea & Ana Ispas, 2024. "Digital Landscapes: Analyzing the Impact of Facebook Communication on User Engagement with Romanian Ecotourism Destinations," Land, MDPI, vol. 13(4), pages 1-22, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jlands:v:14:y:2024:i:1:p:30-:d:1554457. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.