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

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 and Vicente González-Prida ()
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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

Land, 2024, vol. 14, issue 1, 1-35

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.

Keywords: Amazon Law; economic development; small and medium enterprises (SMEs); tax benefits; agricultural co-operatives; sustainable land management (search for similar items in EconPapers)
JEL-codes: Q15 Q2 Q24 Q28 Q5 R14 R52 (search for similar items in EconPapers)
Date: 2024
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