Academic Edi o s: Wei Liu, Le Yin,
Xi Chu and Jinyan Zhan
Recei ed: 3 No embe 2024
Re ised: 6 Decembe 2024
Accep ed: 23 Decembe 2024
Published: 27 Decembe 2024
Ci a ion: Quispe-Espinoza, E.P.;
Ba zola-Inga, S.L.; Adau o-Jus o, C.A.;
Bo ja-Mucha, C.S.; Mo eno-Menéndez,
F.M.; Gu ié ez-Meza, F.P.;
Sil a-Mu illo, J.M.; González-P ida, V.
Sus ainable Economic G ow h and
Land Managemen : A Case S udy on
he Role o Tax Legisla ion in
Eme ging Ma ke s. Land 2025,14, 30.
h ps://doi.o g/10.3390/
land14010030
Copy igh : © 2024 by he au ho s.
Licensee MDPI, Basel, Swi ze land.
This a icle is an open access a icle
dis ibu ed unde he e ms and
condi ions o he C ea i e Commons
A ibu ion (CC BY) license
(h ps://c ea i ecommons.o g/
licenses/by/4.0/).
A icle
Sus ainable Economic G ow h and Land Managemen : A Case
S udy on he Role o Tax Legisla ion in Eme ging Ma ke s
Edi h Pila Quispe-Espinoza 1, Sonia Luz Ba zola-Inga 1, Ca los An onio Adau o-Jus o 1,
Ca los Samuel Bo ja-Mucha 1, Fab icio Miguel Mo eno-Menéndez 1, F edi Paul Gu ié ez-Meza 1,
Je in Ma lon Sil a-Mu illo 1and Vicen e González-P ida 2,*
1
Facul y o Adminis a i e and Accoun ing Sciences, Uni e sidad Pe uana Los Andes, Huancayo 12000, Pe u;
[email p o ec ed] (E.P.Q.-E.); [email p o ec ed] (S.L.B.-I.);
[email p o ec ed] (C.A.A.-J.); [email p o ec ed] (C.S.B.-M.);
[email p o ec ed] (F.M.M.-M.); [email p o ec ed] (F.P.G.-M.);
[email p o ec ed] (J.M.S.-M.)
2Depa men o Indus ial Managemen I, Uni e si y o Se ille, 41092 Se illa, Spain
*Co espondence: [email p o ec ed]
Abs ac : The pu pose o his s udy is o examine how ax incen i es esul ing om he
so-called Amazon Law (Law No. 27037) a ec small- and medium-sized ag o-indus ial
p oduce s (SMEAPs) in he Junín and Huánuco egions in Pe u. This esea ch ills a
oid ha ela es o he exclusion o hese p oduce s ega ding he Law’s incen i es ha
aim o encou age in es men in he Amazon. In his s udy, he esea ch design was non-
expe imen al, and since he da a we e desc ip i e–co ela ional in na u e, a s uc u ed
ques ionnai e wi h a Like scale was used o gauge pa icipan s’ opinions abou economic
p og ess and ax bene i s. The su ey pa icipan s included 72 co-ope a i es d awn om a
popula ion o 88, and hei awa eness and use o ax incen i es we e a ge ed. SPSS and
simila s a is ical analysis ools we e used and showed ha he e was a posi i e co ela ion
be ween ax bene i s and economic de elopmen , wi h a co ela ion coe icien o 0.873,
indica ing a s ong ela ionship. Howe e , mos co-ope a i es anked he bene i s only
as a e age o poo , wi h 34.72% a ing hem as egula and 31.94% as poo . This s udy
indica es ha he p esen laws do no p o ide hese p oduce s wi h su icien oppo uni ies
o de elopmen . The au ho s sugges ha changes o he Law a e equi ed o imp o e
he inclusion o small- and medium-sized ag icul u al p oduce s so ha p oposals o
imp o emen s in hei economic de elopmen and managemen o he ag icul u al lands
in he Amazon egion can be p omo ed.
Keywo ds: Amazon Law; economic de elopmen ; small and medium en e p ises (SMEs);
ax bene i s; ag icul u al co-ope a i es; sus ainable land managemen
1. In oduc ion
The ag icul u al sec o is c ucial o Pe u’s economic de elopmen , especially in he
u al a eas o he highlands and jungle, whe e i con ibu es signi ican ly o economic
g ow h and po e y educ ion. Howe e , i aces challenges such as a lack o educa ion
and access o basic in as uc u e among a me s, which limi s hei p oduc i i y. These
p oblems a e due o ine icien a ming p ac ices, limi ed use o echnology, and inadequa e
esou ce managemen . Despi e hese di icul ies, a me s in ol ed in small- and medium-
sized ope a ions ha e s a ed o o ganise hemsel es in associa i e models, imp o ing
hei pa icipa ion in na ional and in e na ional ma ke s. Howe e , legal and ax policies
Land 2025,14, 30 h ps://doi.o g/10.3390/land14010030
Land 2025,14, 30 2 o 35
equi e adjus men s o suppo hei compe i i eness and g ow h [
1
]. Ag icul u e in Pe u
is classi ied in o ou ypes: subsis ence, small u al businesses, comme cial ag icul u e
pe o med by small- and medium-sized associa ed p oduce s, and in ensi e ag o-expo s
by la ge companies. Comme cial ag icul u e pe o med by small and medium p oduce s is
key o economic de elopmen , especially in he con ex o he ax bene i s o he Law o he
P omo ion o In es men in he Amazon. The IV Na ional Ag icul u al Census o 2012 did
indica e (as a whole) ha he e we e 2,213,506 ag icul u al uni s in he coun y. Howe e ,
i mus be s a ed ha a subs an ial pa o he land emains unp oduc i e and unu ilised.
P ecisely, o he o al geog aphical a ea used o ag icul u e, which is 7,125,007 hec a es,
only 4,166,678 hec a es, which is 58.3%, is unde cul i a ion. O he o al land size, he e o e,
41.7% o 2,969,329 hec a es a e no used o cul i a ion. This con ibu es o he iew ha
he e can be enhanced oppo uni ies in he expansion o ag icul u al p oduc ion and he
a ional u ilisa ion o he land, hence enhancing he economic de elopmen o ag icul u e.
The majo i y o p oduce s a e na u al pe sons, which unde lines he impo ance o small-
and medium-sized p oduce s [
2
]. The ag icul u al sec o showed conside able imp o e-
men , g owing by 9% in July om he p e ious yea ’s co esponding pe iod. This g ow h
was d i en la gely by he eco e y in he ag icul u al subsec o ’s la ge inpu s om c ops
such as bluebe ies, ice, co ee, yellow co n, and po a oes. This is a posi i e signal which
es i ies o he ac ha he sec o is capable o coming h ough all he p e ious di icul ies
and a i ing back o he p e ious le els o g ow h. Addi ionally, ag o-expo s we e alued
a USD 5488 million, consolida ing he sec o ’s posi ion as he coun y’s second-la ges
o eign exchange ea ne . The Mul iannual Sec o al S a egic Plan o he Minis y o Ag i-
cul u e highligh s he impo ance o he ag icul u al sec o , which employs 28% o he
popula ion. In addi ion, he ag icul u al sec o alone gene a es abou 7.5% o he na ional
G oss Domes ic P oduc (GDP). This igu e shows he ex en o he con ibu ion o he
sec o , signi ying i s use ulness in he economy as a gene a o o employmen and income
and being suppo i e o he u al li es yle. This sha e is e idence ha he sec o plays a
i al ole in he o e all economy o he na ion [3].
Junín and Huánuco a e some o he egions included unde he Amazon Law (Law
No. 27037), which seeks o p omo e sus ainable de elopmen h ough incen i es ha come
in he o m o ax exemp ions o in es men . Howe e , i educes he numbe o small-
and medium-sized ag icul u al p oduce s in associa ions because o high access s anda ds.
This limi a ion is agains he p inciples o he Law o p omo ing balanced de elopmen
in egional economic ac i i ies. P oduce s in Junín and Huánuco ha e been unable o
a ain adequa e olumes o p oduc ion o quali y o be e p ices and, he e o e, g oup
hemsel es unde co-ope a i es. Howe e , acco ding o he egula ions o Law 3, pa ag aph
j, hey canno ob ain a signi ican enough supply o be e p icing. The egula ion o Law
No. 27037 (Sup eme Dec ee 103-99-EF) ega ding he equi emen s o bene i eligibili y
s a es ha “Manu ac u ing ac i i ies ela ed o he p ocessing, ans o ma ion o p ima y
p oduc s and comme cialisa ion
. . .
can only be ca ied ou by he p oduce himsel ”.
The e o e, his egula ion is es ic i e and does no con empla e o p o ide ax bene i s
o he companies ha g oup oge he he associa ed ag icul u al p oduce s, gi en ha
when hey deli e hei ha es s o p oduc s o he companies unde he legal s a us o
co-ope a i es (who acqui e hem h ough a pu chase se lemen ) o he ax body, his ac
cons i u es a ansac ion be ween wo di e en pe sons— he small o medium ag icul u al
p oduce and he associa ed company/co-ope a i e. Fo he small o medium ag icul u al
p oduce s who ha e he aim o o e ing signi ican olumes o he na ional and in e na ional
ma ke and ha e become associa ed wi h co-ope a i es o he comme cialisa ion o hei
c ops o p oduc s, his is a es ic i e in e p e a ion ha dep i es hem o ax bene i s;
consequen ly, economic de elopmen has no been achie ed o he la e (small and
Land 2025,14, 30 3 o 35
medium ag icul u al p oduce s), who a e ma ginalised om he ax bene i s, and he spi i
o he Amazon Law does no con ibu e o he sus ainable de elopmen o he Junín and
Huánuco egions.
As a esul o his exclusion, economic de elopmen in he egion has no eached
he le els o eseen by he Law, limi ing i s impac on he well-being o p oduce s and
no con ibu ing o he in eg al de elopmen o Junín and Huánuco, hus dis o ing he
o iginal pu pose o he Amazon Law. I he cu en si ua ion pe sis s, o ganised small-
and medium-sized ag icul u al p oduce s will con inue o be economically ma ginalised
because hey will no be able o access he ax bene i s o he Amazon Law. This exclusion
con adic s bo h he p oduce s’ igh o equi able ea men and he iscal o go e nmen al
policy o ien ed owa ds social inclusion, a ec ing he economic g ow h and sus ainabili y
o ag icul u al p oduce s’ associa ions o u al communi ies in he egions o Junín and
Huánuco [
4
]. To co ec his inequi y and achie e a posi i e impac on he economic
de elopmen o small and medium ag icul u al p oduce s in Junín and Huánuco, se e al
al e na i es a e iden i ied. These include he ollowing:
A1.
Es ablish he ela ionship be ween he ax bene i o he Amazon Law (VC1) and he
economic de elopmen o o ganised small and medium p oduce s (VC2), assessing
how access o hese bene i s could ans o m hei compe i i eness and sus ainabili y
in he ma ke .
A2.
P opose e o ms o he ax egula ions o he Amazon Law ha would allow small-
and medium-sized ag icul u al p oduce s o o m associa ions, such as co-ope a i es,
g oups, o commi ees, in o de o bene i om he ax bene i s. This measu e seeks o
op imise he impac o he Amazon Law and he in eg al economic de elopmen o
he egion.
The gene al p oblem is o de e mine he ela ionship be ween he ax bene i g an ed
by he Amazon Law (VC1) and he economic de elopmen o small and medium associa ed
ag a ian p oduce s (VC2) in he egions o Junín and Huánuco du ing he yea 2017 [
5
].
To de elop he gene al p oblem, he ollowing speci ic p oblems a e iden i ied as esea ch
ques ions, each o which explo es he ela ionship be ween he co ela ional a iable o
ax bene i (VC1) and di e en dimensions o local economic de elopmen (D1, D2, D3,
and D4):
RQ1.How does he Amazon Law’s ax bene i ela e o he s uc u al de elopmen (D1VC2)
o small and medium ag icul u al p oduce s in Junín and Huánuco in 2017?
RQ2.
How does he Amazon Law’s ax bene i impac he economic de elopmen (D2VC2)
o small and medium ag icul u al p oduce s in Junín and Huánuco in 2017?
RQ3.
How does he Amazon Law’s ax bene i a ec he socio-cul u al de elopmen
(D3VC2) o small and medium ag icul u al p oduce s in Junín and Huánuco in 2017?
RQ4.
How does he Amazon Law’s ax bene i in luence he poli ical and adminis a i e
de elopmen (D4VC2) o small and medium ag icul u al p oduce s in Junín and
Huánuco in 2017?
Fo he abo e, he gene al objec i e o his esea ch was o es ablish he ela ionship
be ween he ax bene i o he Amazon Law (VC1) and he economic de elopmen o small
and medium associa ed ag a ian p oduce s (VC2) in he egions o Junín and Huánuco
in 2017. To achie e he gene al objec i e, he ollowing speci ic objec i es we e de ined,
which ela e he co ela ional a iable o he ax bene i (VC1) o he di e en dimensions
o local economic de elopmen :
O1. Assess he ela ionship be ween he Amazon Law’s ax bene i (VC1) and he s uc u al
de elopmen (D1VC2) o small and medium ag icul u al p oduce s in Junín and
Huánuco in 2017.
Land 2025,14, 30 4 o 35
O2.
E alua e he impac o he Amazon Law’s ax bene i (VC1) on he economic de elop-
men (D2VC2) o small and medium ag icul u al p oduce s in Junín and Huánuco
in 2017.
O3.
Analyse he e ec o he Amazon Law’s ax bene i (VC1) on he socio-cul u al de el-
opmen (D3VC2) o small and medium ag icul u al p oduce s in Junín and Huánuco
in 2017.
O4.
In es iga e he in luence o he Amazon Law’s ax bene i (VC1) on he poli ical and
adminis a i e de elopmen (D4VC2) o small and medium ag icul u al p oduce s in
Junín and Huánuco in 2017.
This esea ch is c ucial, as i comp ehensi ely add esses an analysis o he Amazon
Law, ocusing on he ax bene i s g an ed o axpaye s in he Amazon egion. The p esen
s udy seeks o expand cu en knowledge based on he examined egula o y p o isions. I
also compa es hei e ec s on he economic s a us o small- and medium-sized ag icul u al
p oduce s in associa ion. In addi ion, i aims o e alua e cu en legisla ion and apply con-
empo a y heo e ical app oaches o he o mula ion o ax egula ions, o e ing a de ailed
iew o he legal amewo k and i s ela ionship wi h he bene icia ies. Me hodologically,
he esea ch ocuses on es ablishing a clea egula o y amewo k ha acili a es he access
o hese p oduce s o he ax bene i egime, p oposing imp o emen s in Amazonian ax
policy o boos economic de elopmen and in es men . The esul s ob ained a e in ended o
scien i ically suppo he implemen a ion o policies ha bene i hese p oduce s, con ibu -
ing o egional g ow h and he compe i i eness o he ag icul u al sec o [
3
,
5
]. In a complex
economic con ex , i is essen ial o es ablish clea ax egula ions o he de elopmen o
businesses, bo h o na u al and legal pe sons. Al hough Law No. 27037 has ambi ious
objec i es, i s e ec i eness has been limi ed by a ying in e p e a ions and limi ed applica-
bili y. This esea ch seeks o acili a e collabo a ion be ween legisla o s and ag icul u al
ins i u ions o op imise legisla ion and ensu e he consis en applica ion o ax bene i s,
maximising he economic impac in a ou o small- and medium-sized p oduce s. As
socio-economic dispa i ies a ec di e en economic agen s, i is impe a i e o design iscal
policies ha educe hese inequali ies and gene a e equi able oppo uni ies o g ow h.
This esea ch will con ibu e o building an inclusi e ax sys em ha esponds o Pe u’s
socio-economic eali ies, especially o small- and medium-sized ag icul u al p oduce s
o ganised in associa ions. By no including hem adequa ely in he bene i s egime o he
Amazon Law, an exclusion is gene a ed ha con adic s he p inciples o equi y and social
inclusion p omo ed by he go e nmen [4].
The de elopmen o his esea ch is con enien , as i p omo es he economic and
social g ow h o he Amazon, acili a ing in es men in companies in he egion h ough
a ax egime adap ed o hei needs. This will a ou business g ow h and sus ainable
p og ess in his s a egic a ea o he coun y, consequen ly leading o economic de elopmen .
Ul ima ely, he impo ance o his esea ch lies in i s abili y o in o m legisla i e e o ms
ha allow o an equi able dis ibu ion o ax bene i s and incen i es, c ea ing a e e ence
amewo k o o he simila p ojec s and o ien ing iscal policy owa ds sus ainable and
equi able economic de elopmen in he Amazon egion [
6
]. The ecological consequences
o a policy encou aging indus ial ag icul u e mus , he e o e, be conside ed a majo
issue. As a esul o indus ial cul i a ion, he e is excessi e use o na u al p oduc s,
land de o es a ion, and excessi e loss o plan and animal species. Howe e , one should
no igno e he ac ha he g owing equi emen o highe p oduc i i y has led o he
deg ada ion o he en i onmen in mos ag icul u al sec o s. Tha is why s imula ing
indus ial ag icul u e should include measu es ha p e en o a leas minimise u he
deg ada ion o esou ces and ecosys ems. This includes sus ainable ag icul u e, he e icien
use o esou ces, and en i onmen alism in ag icul u e policies.
Land 2025,14, 30 5 o 35
The geog aphical scope o he esea ch ocuses on he p o inces o Chanchamayo and
Sa ipo in he Junín egion and he p o ince o Huánuco in he egion o he same name,
selec ed o hei ele ance in ag icul u al ac i i y and he po en ial impac o ax bene i s on
hei local economies. The s udy popula ion includes small- and medium-sized ag icul u al
p oduce s ope a ing unde associa i e s uc u es, such as co-ope a i es and associa ions,
including bo h na u al and legal pe sons wi h ele an knowledge o ax legisla ion [
7
]. The
s udy is s uc u ed s a ing wi h he desc ip ion and o mula ion o he p oblem, objec i es,
jus i ica ion, impo ance, and delimi a ion o he esea ch. The in e na ional, na ional, and
local backg ounds a e analysed, as well as he heo e ical, his o ical, and legal ounda ions
o he Amazon Law. The concep ual amewo k, hypo heses, and ope a ionalisa ion o he
a iables a e also de eloped. The me hodology includes he selec ion o he popula ion
and samples; he da a collec ion ins umen s; and he alida ion, p ocedu es, and s a is ical
analysis o hypo hesis es ing. The indings a e p esen ed in ables, di e en ia ing be ween
he dimensions o ax bene i and economic de elopmen , ollowed by a discussion and
an in e p e a ion o he esul s. In addi ion, an analysis o he cu en egula ions and a
simula ion o income ax liquida ion unde he Amazon Law is ca ied ou , compa ing
hese wi h adjus ed egula ions o obse e he e ec s o ax bene i s (Appendix C).
Finally, conclusions and ecommenda ions de i ed om he analysis a e p esen ed,
along wi h annexes ha complemen he esea ch. In summa y, he s udy p oposes a
econcep ualisa ion o ax policy o ien ed o he Amazon egion o Pe u, p omo ing leg-
isla i e e o m o he equi able and sus ainable de elopmen o small- and medium-sized
ag icul u al p oduce s.
2. Resea ch Re iew
The in e na ional esea ch e iewed he ein highligh s he key ole o ax bene i s
in economic g ow h and sec o al de elopmen in a ious egions, unde lining how ax
incen i es become a key mechanism o p omo ing in es men , compe i i eness, and
ax equi y.
In [
8
], was e managemen was alo ised by using by-p oduc s such as biogas and
compos o p omo e ecycling and he ci cula economy in he Cana y Islands, o e coming
e i o ial dispa i ies and p omo ing he ci cula economy. On he o he hand, digi al
ans o ma ion in Cana y Island ou ism en e p ises aces challenges om a shi in isi o
p e e ences and business cul u e, equi ing des ina ion suppo o esilience [
9
]. Ano he
app oach is ha in [
10
], whe e i was ound ha p o incial ax agencies in Spain a e less
e icien due o ac o s such as a ne p ope y ax base, popula ion densi y, and delega ed
municipali y inhabi an s, and se ing up sel -go e ning agencies does no imp o e e i-
ciency le els. In his sense, Spanish egional go e nmen s exe cise hei ax au onomy
esponsibly, wi h some ha ing exhaus ed cu en subcen al ax possibili ies while o he s
s ill ha e ample iscal space [
11
]. Addi ionally, he au ho s o [
12
] de eloped a manual a
he Uni e si y o Medellín aimed a indi iduals in Ecuado o op imise income ax e u ns
h ough he app op ia e use o ax bene i s. The esea ch shows ha , due o he complexi y
o ax egula ions, axpaye s do no ake ull ad an age o ax incen i es, hus limi ing hei
unc ion o educing he ax bu den and s imula ing s a egic sec o s. Recen s udies high-
ligh ha ax exemp ions can play a c ucial ole in os e ing he de elopmen o he ou ism
sec o and in educing in es men leakage o o he egions. Fu he mo e, hey emphasise
he need o e ec i e public–p i a e pa ne ships, which a e essen ial o op imise he bene-
i s o ax policies and imp o e he quali y o li e in local communi ies. The implemen a ion
o iscal incen i es is seen as a s a egy o a ac ou ism in es men s, hus c ea ing a solid
basis o egional de elopmen [
13
]. As an example, i is no ed ha he de elopmen o
ou ism in as uc u e in he a eas ha in luence he na ional pa ks in Spain has a signi -
Land 2025,14, 30 6 o 35
ican impac on he local economy. Tax exemp ions can be a key mechanism o inance
hese in as uc u es, which imp o es he ou ism o e and inc eases he a ac i eness o
he des ina ion o isi o s [
14
]. The impo ance o a common ision owa ds sus ainable
ou ism is e iden . Fiscal policies should be aligned wi h sus ainabili y objec i es, allowing
he ou ism sec o no only o expand bu also con ibu e o he conse a ion o he na u al
and cul u al en i onmen [
15
]. O he s udies include speci ic case s udies on he use o na -
u al and cul u al esou ces in ou ism, illus a ing how iscal incen i es can be e ec i ely
applied o enhance hese a eas and maximise posi i e economic impac in less de eloped
egions [
16
]. The e a e also se e al ele an e e ences ha add ess he need o c ea e a
ax incen i e con ol model ha suppo s business de elopmen wi hou comp omising
income ax collec ion. These s udies highligh he impo ance o es ablishing con ol and
sanc ion mechanisms o ensu e ai ness in axa ion and p e en ax a oidance, ensu ing
ha ax incen i es gene a e eal bene i s o he economy. Fo example, he au ho s [
17
]
examined how ax educ ion policies can boos economic de elopmen and social equi y.
Howe e , hey also wa ned ha hese educ ions can h ea en iscal sus ainabili y i hey
a e no implemen ed wi h adequa e moni o ing. Simila ly, he au ho s o [
18
] discussed
how a mo e igo ous ax collec ion mechanism can encou age echnological inno a ion
in i ms, sugges ing ha imp o ed iscal managemen is c ucial o sus ainable and bal-
anced de elopmen . Simila ly, he au ho s o [
19
] in es iga ed how di ec axa ion a ec s
economic g ow h and s essed he need o a ax sys em ha no only p omo es business
g ow h bu also main ains equi y in ax collec ion. These e e ences e lec he need o
a obus amewo k o moni o ax incen i es and ensu e ha ax bene i s ansla e in o
meaning ul imp o emen s o he economy. This esea ch is c ucial because i p esen s
legisla i e ac ions o o e weighing conside a ions o equal ea men in e ms o ax
bene i s and incen i es o encou age au ho ised economic agen s in he Amazônia Mac o e-
gion and inc ease income and economic g ow h. The indings se e as a heo e ical basis
o assessing how ax bene i s can in luence he de elopmen o speci ic sec o s and he
s uc u ing o iscal policies in egions such as he Pe u ian Amazon.
The Pe u ian con ex is specially app oached by some o he poin s ha conce n he
e ec o axa ion and incen i es in Pe u. Fo ins ance, he au ho s o [
1
–
6
] o e ed a pe spec-
i e on he analysis o he economic ends in Pe u, including issues o he s uc u a ion
o he u al egion, he unc ions o ag icul u al expo a ion, and he possibili y o ag o-
o es y concession in he Amazonian a ea. These e e ences es ablished he dis inc i eness
o he condi ions and p ospec s o de eloping he ag icul u al sec o in Pe u, along wi h
he impe a i e ole o such iscal policies o in ol e sus ainable de elopmen and equi y
in he Amazon a ea. Fo his eason, hese s udies help ad ance an unde s anding o he
con ex o Pe u in e ms o socio-economic and en i onmen al en i onmen s and whe he
ax incen i es can help he coun y de elop an inclusi e amewo k o educing inequal-
i y. The na ional esea ch e iewed p o ides a comp ehensi e o e iew o he e ec s o
he Law o he P omo ion o In es men in he Amazon (Law No. 27037), especially in
he Amazonian egions o Pe u, whe e he ax bene i s g an ed we e expec ed o os e
economic and social de elopmen . Howe e , he s udies show bo h he successes and
limi a ions o his legisla ion. The au ho s o [
20
] examined how he Amazon Law has
impac ed he Huanuco egion. Thei analysis e ealed ha he mul iple ax bene i s, a
om incen i ising p oduc i e in es men , ha e weakened he ax sys em and educed
e enue collec ion, gene a ing p oblems o e asion and smuggling in sec o s such as uel.
The au ho s concluded ha he Law has no ul illed i s egional de elopmen objec i e
and ha , ins ead, i has boos ed he p o i s o la ge ade s, p omo ing e asi e p ac ices
and a ec ing business o malisa ion. In [
21
], a p elimina y assessmen o ax bene i s in
he Amazon is ca ied ou . By using a eg ession discon inui y app oach, he s udy ound
Land 2025,14, 30 7 o 35
ha ax incen i es can bene i in e ms o employmen and income bu aises doub s abou
hei long- e m e ec i eness. I poin ed ou ha he iscal cos s o he law call o an
u gen e iew o de e mine whe he he bene i s jus i y public in es men and whe he
hey uly imp o e he wel a e o he popula ion in he Amazon egion. The au ho s o [
22
]
examined he e ec s o he Amazon Law in Lo e o and concluded ha ax incen i es
ha e no achie ed he desi ed economic impac s due o he weakness o he egula o y
amewo k. The esea ch wa ns ha dis o ions in he egion’s ax s uc u e ha e a ou ed
ax e asion and ha ax measu es a e no su icien o p omo e sus ained economic g ow h,
unde lining he need o imp o e collec ion sys ems.
Rega ding he c ucial aspec s o he impac o axes and ax incen i es on he pe o -
mance o small- and medium-sized en e p ises (SMEs), we ha e e . [
23
], which examines
he ela ionship be ween he paymen o axes and he pe o mance o SMEs in se e al
EU coun ies. By using a longi udinal analysis, he au ho s ound ha a well-managed
ax bu den can posi i ely in luence he sus ainabili y and g ow h o hese i ms while
highligh ing he impo ance o balanced ax policies ha p omo e compe i i eness wi hou
comp omising e enue collec ion. Fu he mo e, he au ho s o [
24
] in es iga ed he ole o
ax incen i es in suppo ing SME pe o mance in a changing economic en i onmen . They
a gue ha well-designed incen i es no only help i ms o su i e in imes o c isis bu also
encou age inno a ion and de elopmen . Howe e , hey s ess he need o a mo e s a egic
app oach o he implemen a ion o hese policies in o de o maximise hei bene i s. In ha
ein, he au ho s o [
25
] ocused on managemen p ac ices in SMEs om he pe spec i e
o open inno a ion. They iden i ied common p oblems aced by hese en e p ises and
sugges ed inno a i e solu ions o imp o e hei managemen and sus ainabili y. This ap-
p oach highligh s he impo ance o adap ing managemen s a egies o he pa icula i ies
o SMEs, p omo ing an en i onmen conduci e o inno a ion and g ow h. Taken oge he ,
hese s udies emphasise he ele ance o e ec i e iscal policies and adap i e managemen
p ac ices o he sus ainable de elopmen o small- and medium-sized en e p ises.
The Pe u ian Amazon Resea ch Ins i u e (IIAP) has also con ibu ed o he s udy o he
Amazon egion, publishing wo impo an documen s in 2009. In e . [
26
], he IIAP de ines
a ision o sus ainable de elopmen based on ou dimensions (human, economic, en i on-
men al, and poli ical), o ien ed owa ds he e icien managemen o na u al esou ces. The
s udy p oposes imp o ing he capaci ies o local popula ions and p omo ing a sus ainable
economy, suppo ed by decen alisa ion and he in eg a ion o he Amazon in o he global
con ex . On he o he hand, in e . [
27
], he IIAP p oposes he need o es ablish a sus ain-
able de elopmen policy ha akes in o accoun bo h he biophysical and socio-cul u al
pa icula i ies o he egion. This documen p oposes he p omo ion o s a egic sec o s
h ough he c ea ion o p oduc i e clus e s and he de elopmen o basic in as uc u e and
adap ed echnology. I also emphasises he impo ance o a legal amewo k ha allows
o he ac i e pa icipa ion o local communi ies in de elopmen p ocesses, as well as he
p o ec ion o ecosys ems and biodi e si y. Among he ecommenda ions o he IIAP is
he highligh ed need o de elop in eg a ed sec o al policies and p omo e he Amazon in
in e na ional ea ies in o de o enhance i s global posi ioning. Howe e , he esea ch also
iden i ies some limi a ions, including he inabili y o he ax incen i es unde he cu en
law o gene a e he desi ed side economic bene i s in he egion owing o inadequacies
in he legal amewo k ha ha e p omo ed economic ine iciencies, as illus a ed by ax
a oidance and e asion.
Land 2025,14, 30 8 o 35
3. Ma e ials and Me hods
3.1. Scien i ic and Regula o y F amewo k
In he con ex o he Pe u ian Amazon, he Law o he P omo ion o In es men in
he Amazon (Law No. 27037) [
28
] is amed wi hin a cons i u ional backing ha p omo es
ag a ian de elopmen and he educ ion o socio-economic inequali ies. This Law was
designed o a ac in es men , imp o e in as uc u e, and p omo e g ow h in key sec o s
o he Amazon, unde lining he S a e’s commi men o sus ainable and equi able de el-
opmen in he egion. The need o a special ax egime o he Amazon was discussed
in he Cong ess o he Republic o Pe u, which led o he enac men o he Law wi h he
objec i e o implemen ing ax bene i s ha would boos economic ac i i y and imp o e he
quali y o li e o he egion’s inhabi an s. This app oach seeks no only o p omo e economic
de elopmen bu also o ensu e sus ainable and equi able g ow h in he Pe u ian Amazon.
In summa y, he scien i ic esea ch and he a ionale o ax legisla ion in he Amazon
a e in e connec ed in hei aim o p omo e comp ehensi e and sus ainable de elopmen ,
aking in o accoun he pa icula i ies and needs o he egion.
The egula o y amewo k go e ning ag icul u al ac i i y in Pe u, including in he
Amazon, is essen ial o he sus ainable de elopmen o he sec o . The 1993 Poli ical
Cons i u ion o Pe u es ablishes (in A icle 68) he obliga ion o he S a e o p omo e
he conse a ion o biological di e si y and p o ec ed na u al a eas, and in A icle 69,
he sus ainable de elopmen o he Amazon wi h adequa e legisla ion. Fu he mo e,
A icle 88 suppo s p e e en ially ag a ian de elopmen and gua an ees he igh o land
owne ship. Law No. 27037, known as he Law o he P omo ion o In es men in he
Amazon, is c ucial o a ac ing in es men o his egion. App o ed in 1998, i seeks
o p omo e he sus ainable and in eg al de elopmen o he Amazon by es ablishing
condi ions o public and p i a e in es men . This Law o e s ax bene i s, such as educed
income ax a es o companies loca ed in he Amazon ha a e engaged in economic
ac i i ies linked o he egion. On he o he hand, Law No. 29972 p omo es he inclusion
o ag icul u al p oduce s h ough co-ope a i es, acili a ing access o economic bene i s
and imp o ing hei ba gaining powe and compe i i eness in he ma ke . This legisla ion
encou ages associa ion and collabo a i e wo k, which a e key elemen s o sus ainable
u al de elopmen .
In conclusion, he egula o y amewo k in Pe u a ou s bo h he conse a ion o na -
u al esou ces and he sus ainable de elopmen o he Amazon and he ag icul u al sec o
in gene al, p omo ing esponsible ag icul u al p ac ices and he inclusion o p oduce s in a
con ex o economy o scale.
3.2. On he Tax Bene i
Tax bene i s in Pe u, as in many o he coun ies, a e ools designed o p omo e eco-
nomic and social de elopmen by educing ax obliga ions o ce ain axpaye s [
29
,
30
].
Acco ding o he Pe u ian Ins i u e o Economics [
31
], hese bene i s include exemp ions,
deduc ions, and special ea men s ha seek o p omo e egional de elopmen , he p o-
mo ion o economic sec o s, employmen gene a ion, and in es men . Howe e , hese
bene i s can dec ease collec ion e iciency and inc ease collec ion cos s. In o he wo ds,
“collec ion e iciency” is he p oduc i i y wi h which a go e nmen o a ax au ho i y can
collec axes om he axpaye s. I e e s o educing he di e ence be ween he axes ha
a e legal o be collec ed and hose ac ually ecei ed. High collec ion e iciency indica es
ha he S a e achie es i s objec i e o b inging mo e people in i s ax b acke o pay hei
axes as equi ed wi hou a oiding o e ading paymen s. Essen ially, while ax bene i s a e
mean o encou age economic and social ad ancemen , a disad an age a ises in ha hey
dec ease collec ion e iciency by ex ending he a ay o he ax sys em, enhancing i s lack o
Land 2025,14, 30 9 o 35
collec ion and ease o en o cemen and a concomi an inc ease in he adminis a i e bu den.
The Cons i u ional Cou o Pe u, in STC 0042-2004-AI, desc ibes ax bene i s as egula ions
ha educe o pos pone ax obliga ions, wi h he objec i e o educing he ax base o
he nominal a e. These bene i s ake he o m o incen i es, exemp ions, exone a ions,
ax c edi s, and ax exemp ions, and hei objec i e is o o ally o pa ially wai e he
paymen o axes. In he con ex o small- and medium-sized ag icul u al p oduce s, ax
bene i s, h ough egula ions such as educed a es, can p o ide incen i es o in es men
and economic de elopmen . Acco ding o he Minis y o Economy and Finance [
32
], ax
expendi u es encompass bene i s in all na ional axes and a e g ouped in o ca ego ies such
as he elimina ion o ax paymen s and a educ ion in he e ec i e a e [
33
]. The e o e, we
conside ha he ax bene i is ini ially a ax expendi u e acco ding o no collec ing axes,
o in o he wo ds, he ax bene i is seen as a ax expendi u e because i in ol es o going
ax e enue ha would o he wise be collec ed. Howe e , in he end, i sees a po en ial
axpaye being ully axed, and he e will be mo e ax e enue. In conclusion, al hough
ax bene i s in Pe u seek o o malise and p omo e businesses, especially mic o and small
en e p ises, hey ace challenges such as public dis us and bu eauc a ic ba ie s. The
Amazon Law, o example, seeks o p omo e sus ainable de elopmen bu aces limi a ions
in i s e ec i e applica ion due o egula o y es ic ions.
3.3. On Economic De elopmen
Economic de elopmen is a complex p ocess in ol ing bo h quan i a i e ac o s and
p o ound quali a i e ans o ma ions. Acco ding o e . [
30
], i is based on e icien and
economical p oduc ion, al hough his equa ion has no ye been sa is ac o ily sol ed by any
sys em. This concep has e ol ed his o ically and is p ojec ed in o he u u e as a desi ed
ision, a ying om a pe spec i e cen ed on economic g ow h o one ha ocuses on peo-
ple’s ou comes [
34
]. Economic g ow h, al hough ela ed o de elopmen , e e s speci ically
o he inc ease in ce ain economic magni udes, such as na ional income and ou pu , and is
conside ed a mo e eliable indica o and less subjec o ideological in e p e a ions. Legal
ce ain y is c ucial o economic de elopmen , as i is linked o us , which is essen ial o
in es men and, hus, o economic and social de elopmen . Legal ce ain y implies ce -
ain y, legali y, hie a chy, he publici y o no ms, and he p ohibi ion o a bi a iness, hus
p omo ing jus ice and equali y [
35
]. Acco ding o e . [
35
], in o de o a ac in es men ,
especially o eign in es men , i is essen ial o ha e a legal and ins i u ional amewo k ha
gua an ees legal ce ain y, which includes egula o y de elopmen , he ac ions o public
au ho i ies, and he adminis a ion o jus ice. Re . [
36
] de ines economic de elopmen
as a p ocess ha mo es a coun y om a subo dina e economic posi ion o a de eloped
one, emphasising he impo ance o indus ialisa ion and ag icul u al echni ica ion as key
o he g ow h o li ing s anda ds. In his con ex , i is essen ial o seek legal egula o y
ce ain y ha allows o he implemen a ion o clea and en o ceable ules, hus acili a ing
socio-economic de elopmen . Acco ding o e . [
37
], he au ho e lec s ha “
. . .
e e y com-
muni y is se led and ci cumsc ibed in a e i o y, he e i o y is no only a geog aphical
and adminis a i e space, i is also a physical and symbolic place whe e social ela ions
o complemen a i y, compe i ion, con lic and g oup li e eme ge; his space is subjec o
s uc u al, echnological and economic ans o ma ions; ha is o say, when ocusing on
economic de elopmen , local de elopmen mus be p e iously ocused on which is no hing
mo e han an in eg a ed e i o ially based sys em in which he dimensions . . . in e ela e
and need each o he ” [
37
]. The e o e, in o de o ha e global economic de elopmen , we
mus i s wo k on local economic de elopmen (LED). De elopmen hinking has e ol ed
om he 18 h cen u y “classical school o economics”, mo ing om a ision ocused
on economic g ow h o app oaches ha alue dimensions beyond he quan i a i e. The
Land 2025,14, 30 16 o 35
Table 5. To al explained a iance o he ax bene i ques ionnai e.
Componen Ini ial Eigen alues Sums o Squa ed Ex ac ion Cha ges
To al % Va iance % Accumula e To al % Va iance % Accumula e
1 9.119 65.134 65.134 9.119 65.134 65.134
2 1.024 7.312 72.446 1.024 7.312 72.446
3 0.947 6.762 79.208
4 0.588 4.198 83.406
5 0.515 3.680 87.086
6 0.388 2.769 89.854
7 0.319 2.278 92.132
8 0.281 2.004 94.136
9 0.228 1.628 95.765
10 0.196 1.396 97.161
11 0.134 0.957 98.118
12 0.111 0.792 98.910
13 0.090 0.641 99.551
14 0.063 0.449 100.000
Ex ac ion me hod: p incipal componen analysis.
Table 6. To al explained a iance o he economic de elopmen ques ionnai e.
Componen Ini ial Eigen alues Sums o Squa ed Ex ac ion Cha ges
To al % Va iance % Accumula e To al % Va iance % Accumula e
1 8.570 57.136 57.136 8.570 57.136 57.136
2 1.434 9.557 66.694 1.434 9.557 66.694
3 1.216 8.108 74.801 1.216 8.108 74.801
4 0.782 5.214 80.015
5 0.540 3.603 83.618
6 0.503 3.353 86.971
7 0.425 2.836 89.806
8 0.308 2.051 91.857
9 0.279 1.860 93.717
10 0.256 1.705 95.422
11 0.199 1.326 96.748
12 0.193 1.284 98.032
13 0.153 1.018 99.050
14 0.117 0.780 99.830
15 0.025 0.170 100.000
Ex ac ion me hod: p incipal componen analysis.
Da a collec ion is a s uc u ed p ocess ha in ol es se e al essen ial s eps o answe
he esea ch objec i es and es he esea ch hypo heses. These s eps include being clea
abou he objec i es and hypo hesised a iables; selec ing he popula ion o sample; de in-
ing and alida ing da a collec ion echniques; and collec ing da a o u he p ocessing,
desc ip ion, analysis, and discussion. Rega ding da a p ocessing and analysis, he au ho s
o [
47
] s a ed ha his p ocess ans o ms dispe sed and diso de ed da a in o g ouped and
o de ed esul s, which a e analysed acco ding o he esea ch objec i es and hypo heses.
Fo his pu pose, s a is ical ools we e used wi h he suppo o p og ammes such as SPSS
24 and Excel 2016. The da a p ocessing was ca ied ou by using a da a p ocessing cen e
(DPC), whe e he necessa y esou ces we e concen a ed and documen ed in a da abase.
The esul s ob ained h ough he di e en analysis and in e p e a ion p ocedu es, as well as
he p ocess o he e i ica ion and alida ion o he hypo heses pu o wa d, a e p esen ed
below. These esul s make i possible o achie e he objec i es p oposed in he s udy. In
he desc ip i e analysis, ables we e d awn up o ep esen he a iables and dimensions
Land 2025,14, 30 17 o 35
s udied. This app oach acili a es an unde s anding o he da a collec ed h ough he
ques ionnai e, which is he main esea ch ins umen used. In he in e en ial analysis,
Spea man’s ho s a is ic was used o de e mine he associa ion be ween he a iables, and
he - es was used o assess he signi icance o Spea man’s co ela ion. This app oach
allows o he es ing o he hypo heses o mula ed in he esea ch. In addi ion, a ac o
analysis was ca ied ou o e i y he hypo hesised cons uc s o he ins umen s used.
The desc ip i e and in e en ial s a is ical aspec s a e based on he me hodologies in [
48
],
using he IBM SPSS S a is ics 24 s a is ical p og amme. This analysis is de ailed in he
ollowing sec ion, whe e he esul s o he a iables de i ed om he su ey a e p esen ed
and he hypo heses a e es ed, ca ying ou speci ic analyses o in e p e a ion and decision
making. The esul s ob ained h ough desc ip i e and in e en ial analysis a e undamen al
o alida e he hypo heses pu o wa d and o achie e he esea ch objec i es. The use o
app op ia e s a is ical ools, oge he wi h a igo ous me hodological app oach, ensu es
ha he esul s a e accu a e and use ul o he in e p e a ion o he phenomena s udied.
4. Resul s
Fo da a analysis, a su ey based on a Like scale was used, which allows a i udes o
be measu ed in e ms o a ou abili y and un a o abili y, hus cons i u ing an o dinal scale
om 1 (“ne e ” o “ e y bad”) o 5 (“always” o “excellen ”), which classi ies he ela i e
posi ions be ween objec s o indi iduals, and o he Like scale applied, a inal scale pe
a ibu e was made, as will be seen in he ollowing sec ions.
4.1. E alua ion o Tax Bene i Pe cep ions Among Co-Ope a i es
In he esul s o a iable 1, speci ically in he ax bene i s able, i is obse ed ha o
he 72 co-ope a i es su eyed, 33.33% conside he ax bene i o be ai , 29.17% a e i as
bad, 19.44% as good, 13.89% as excellen , and 4.17% as e y bad. These esul s sugges
ha ax bene i s in co-ope a i es need o imp o e om bad and e y bad o ai , good, o
excellen (Table 7).
Table 7. Co ela ional o Va iable 1.
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 10 13.89 13.89
Good 14 19.44 33.33
Regula 24 33.33 66.67
Bad 21 29.17 95.83
Ve y bad 3 4.17 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
In he dimension e alua ing he elimina ion o ax paymen s, 30.56% o he co-
ope a i es conside his o m o ax bene i o be bad, 27.78% a e i as ai , 23.61% as
good, 13.89% as excellen , and 4.17% as e y bad. This indica es ha ax bene i s in his
a ea also equi e imp o emen (Table 8).
Rega ding he dimension o eco e ing he amoun paid, 31.94% o he co-ope a i es
conside i ai , 26.39% bad, 25.00% good, 11.11% excellen , and 5.56% e y bad. Again, i is
concluded ha he e is a need o imp o e ax bene i s in his a ea (Table 9).
Land 2025,14, 30 18 o 35
Table 8. Dimension 1: VC1. Elimina e he paymen o axes.
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 10 13.89 13.89
Good 17 23.61 37.50
Regula 20 27.78 65.28
Bad 22 30.56 95.83
Ve y bad 3 4.17 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
Table 9. Dimension 2: VC1. Enable eco e y o he amoun paid.
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 8 11.11 11.11
Good 18 25.00 36.11
Regula 23 31.94 68.06
Bad 19 26.39 94.44
Ve y bad 4 5.56 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
In he dimension ha educes he e ec i e a e, 43.06% o co-ope a i es a e i as ai ,
22.22% as good, 20.83% as poo , and 13.89% as excellen . These esul s sugges ha ax
bene i s in his dimension should be imp o ed (Table 10).
Table 10. Dimension 3: VC1. Reduce he e ec i e a e.
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 10 13.89 13.89
Good 16 22.22 36.11
Regula 31 43.06 79.17
Bad 15 20.83 100.00
Ve y bad 0 0.00 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
Rega ding he dimension o delaying ax paymen , 41.67% o he co-ope a i es con-
side i ai , 26.39% bad, 25.00% good, 19.44% bad, and 1.39% excellen . This indica es ha
ax bene i s in his a ea also need imp o emen (Table 11).
Table 11. Dimension 4: VC1. Delay paymen o ax.
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 1 1.39 1.39
Good 18 25.00 26.39
Regula 30 41.67 68.06
Bad 14 19.44 87.50
Ve y bad 9 12.50 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
Finally, in he dimension o simpli ied egimes, 41.67% o he co-ope a i es conside
i excellen , 31.94% good, 23.61% ai , and 2.78% bad. These esul s highligh he need
o p omo e he applicabili y o special and simpli ied egimes o membe s and he co-
ope a i e i sel , acco ding o he Amazon Law (Table 12).
Land 2025,14, 30 19 o 35
Table 12. Dimension 5: VC1. Simpli ied egimes.
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 30 41.67 41.67
Good 23 31.94 73.61
Regula 17 23.61 97.22
Bad 2 2.78 100.00
Ve y bad 0 0.00 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
4.2. Assessmen o Economic De elopmen Ra ings in Co-Ope a i es
The esul s o co ela ional a iable 2, speci ically in he economic de elopmen able,
show ha o he 72 co-ope a i es su eyed, 34.72% conside hei economic de elopmen
o be ai , 31.94% a e i as poo , 20.83% as good, 8.33% as e y poo , and 4.17% as excellen .
These esul s sugges ha economic de elopmen in he co-ope a i es needs o imp o e
om bad and e y bad o ai , good, o excellen (Table 13).
Table 13. Co ela ional a iable 2. Economic de elopmen .
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 3 4.17 4.17
Good 15 20.83 25.00
Regula 25 34.72 59.72
Bad 23 31.94 91.67
Ve y bad 6 8.33 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
In he dimension o he s uc u e o local economic de elopmen , 41.67% o he co-
ope a i es conside i excellen , 33.33% good, 13.89% ai , and 11.11% poo . This indica es
ha , al hough he e is a posi i e pe cep ion in his a ea, he e is s ill oom o imp o emen ,
especially in he poo and ai ca ego ies (Table 14).
Table 14. Dimension 1: VC2. Local economic de elopmen /S uc u e.
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 30 41.67 41.67
Good 24 33.33 75.00
Regula 10 13.89 88.89
Bad 8 11.11 100.00
Ve y bad 0 0.00 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
Rega ding he economic dimension o local economic de elopmen , 52.78% o he
co-ope a i es a e i as good, 20.83% as ai , 11.11% as bad, 9.72% as excellen , and 5.56%
as e y bad. These esul s sugges ha , al hough he majo i y ha e a posi i e pe cep ion,
he e is a need o imp o e he a eas a ed as bad and e y bad (Table 15).
In he socio-cul u al dimension o local economic de elopmen , 48.61% o he co-
ope a i es conside i ai , 27.78% good, 16.67% bad, 5.56% excellen , and 1.39% e y bad.
This indica es ha he e is a signi ican need o imp o emen in his a ea, especially in he
poo and e y poo ca ego ies (Table 16).
Land 2025,14, 30 20 o 35
Table 15. Dimension 2: VC2. Local economic de elopmen /Economic.
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 7 9.72 9.72
Good 38 52.78 62.50
Regula 15 20.83 83.33
Bad 8 11.11 94.44
Ve y bad 4 5.56 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
Table 16. Dimension 3: VC2. Local economic de elopmen /Socio-cul u al.
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 4 5.56 5.56
Good 20 27.78 33.33
Regula 35 48.61 81.94
Bad 12 16.67 98.61
Ve y bad 1 1.39 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
Finally, in he poli ical and adminis a i e dimension o local economic de elopmen ,
38.89% o he co-ope a i es a e i as bad, 30.56% as good, 16.67% as excellen , 12.50% as
ai , and 1.39% as e y bad. These esul s highligh he need o imp o e legal s abili y and
S a e suppo o os e business g ow h (Table 17).
Table 17. Dimension 4: VC2. Local economic de elopmen /Poli ical and adminis a i e.
Ca ego ies F equency Pe cen age Cumula i e Pe cen age
Excellen 12 16.67 16.67
Good 22 30.56 47.22
Regula 9 12.50 59.72
Bad 28 38.89 98.61
Ve y bad 1 1.39 100.00
To al 72 100.00 100.00
Sou ce: Su ey applied o he s udy sample.
An analysis o he ax bene i s and pe cep ion o he de elopmen o he economy
among he co-ope a i es was ca ied ou , and he esul s show ha he pe o mance is
somewha in e media e wi h g ea po en ial imp o emen o he a ious indices. While
some co-ope a i es highly app ecia e such ac o s as ax bene i s and measu es o economic
de elopmen , many conside hem o be qui e easonable o e en insu icien . The a eas
ha equi e u he conside a ion om he co-ope a i es’ pe spec i e include he e iciency
o he ax incen i e amewo k, he ai ness o he ax egime, and imp o emen in economic
and socio-poli ical suppo o he co-ope a i es. Technical a eas such as simple axes and
local de elopmen sys ems a e, again, mode a ely well ega ded; howe e , i is impe a i e
o unde sco e ha e o s a e needed o imp o e he pe cei ed weaknesses o he socio-
cul u al and poli ical ca ego ies. The u he de elopmen o co-ope a i es and hei ole
in he p ocess o egional de elopmen can only be gua an eed h ough he enhancemen
o co-ope a ion wi h he ins i u ions, as well as he adop ion o a ou able legisla ion. In
summa y, co-ope a i es should seek o main ain and imp o e hei ela ionships wi h
ins i u ions and ini ia i es ha p o ide hem wi h legal s abili y, and he S a e should
acili a e hei business g ow h h ough imely legisla ion. Fu he mo e, associa ions should
Land 2025,14, 30 21 o 35
be seen as a key ac o o economic de elopmen , and hei use should be con inued and
dissemina ed o mo e a me s o ul il hei pu poses.
4.3. Tes ing Resea ch Hypo heses
The esea ch ocuses on he ela ionship be ween he ax bene i p o ided by he
Amazon Law and he economic de elopmen o small and medium ag icul u al p oduce s
in he egions o Junín and Huánuco du ing 2017. The gene al hypo hesis o mula ed
s a es he ollowing: The null hypo hesis (H0) is posed as
ρ
= 0, indica ing ha “ he e
is no ela ionship be ween he ax bene i (VC1) o he Amazon Law and he economic
de elopmen (VC2) o small and medium ag a ian p oduce s”. In con as , he al e na i e
hypo hesis (H1) o
ρ
> 0 pos ula es ha “ he e is a signi ican di ec ela ionship be ween
he ax bene i (VC1) o he Amazon Law and he economic de elopmen (VC2) o small
and medium ag icul u al p oduce s”. The signi icance le el used in his s udy was 0.05
(5%), which was selec ed o es ablish he isk o ejec ing he null hypo hesis when, in ac ,
i should be accep ed. This le el is commonly adop ed in social science esea ch and is
app op ia e o desc ip i e co ela ional design. Fo he analysis o he a iables, se e al
s a is ics we e applied, including Kendall’s coe icien o dicho omous nominal a iables,
as well as Pea son’s and Spea man’s coe icien s o nominal and o dinal a iables, espec-
i ely. To de e mine s a is ical signi icance, S uden ’s - es was applied. The incidence
coe icien was calcula ed using Spea man’s ho:
ρ=1−6∑D2
N(N2−1)
The calcula ion was made using he s a is ical package SPSS Ve sion 24, whe e he
esul s we e he exis ence o a signi ican di ec ela ionship be ween he ax bene i (VC1) o
he Amazon Law and he economic de elopmen (VC2) o small and medium ag icul u al
p oduce s associa ed wi h he Junín and Huánuco egions in 2017 (Table 18).
Table 18. Co ela ions o he gene al hypo hesis.
VC1 VC2
Spea man’s ho
VC1 Co ela ion coe icien 1.000 0.873 **
Sig. (bila e al) 0.000
N 72 72
VC2 Co ela ion coe icien 0.873 ** 1.000
Sig. (bila e al) 0.000 .
N 72 72
** Co ela ion is signi ican a he 0.01 le el (bila e al). Sou ce: Own elabo a ion.
Tha is, wo compa ison columns we e gene a ed, ep esen ing each o he s udy a i-
ables. The co ela ion ob ained be ween he ax bene i (VC1) and economic de elopmen
(VC2) showed a coe icien o 0.873, which is classi ied as a e y high co ela ion acco ding
o he able o Spea man’s ho alues.
The hypo hesis es ing was e alua ed using a wo- ailed app oach, es ablishing a
c i ical alue o =
±
1.96 o
α
= 0.05. The signi ican co ela ion emained a he 0.01 le el,
sugges ing a obus ela ionship be ween he a iables. The o mula o calcula ing he
es s a is ic esul ed in a calcula ed - alue o 14.98, which is highe han he c i ical alue,
indica ing ha he null hypo hesis (H0) is ejec ed in a ou o he al e na i e hypo hesis
(H1). Tha is, om he exp ession
=ρ
p(1−ρ2)/(n−2)
Land 2025,14, 30 22 o 35
he - alue was ob ained by subs i u ing in he alues as ollows:
=0.873
1−(0.873)2/(72 −2)
=14.98
An in e p e a ion o he esul s e eals ha a Spea man’s ho o 0.873 is s a is ically
signi ican (p< 0.05), implying a ue co ela ion wi h a 5% p obabili y o e o [
44
]. This
esul sugges s ha as ax bene i s imp o e, he e is also a signi ican imp o emen in he
economic de elopmen o ag icul u al co-ope a i es. The e o e, i is concluded ha he e is
a di ec and posi i e ela ionship be ween he wo a iables, e idencing he impac ha
ax policies can ha e on imp o ing economic de elopmen in u al con ex s; his is in line
wi h he objec i es o land use managemen and sus ainable de elopmen in esea ch in
he ield o indus ial o ganisa ion and business managemen .
4.4. Speci ic Hypo heses
This sec ion add esses he o mula ion and e alua ion o speci ic hypo heses ela ed
o he non-in luence o he ax bene i p o ided by he Amazon Law on he local economic
de elopmen o small- and medium-sized ag icul u al p oduce s in he egions o Junín
and Huánuco du ing 2017. The null hypo hesis (H0: ho = 0) pos ula es ha he e is no
signi ican ela ionship be ween he ax bene i (VC1) and local economic de elopmen in
e ms o s uc u e (D1VC2). In con as , he al e na i e hypo hesis (H1: ho > 0) a gues ha
he e is a signi ican di ec ela ionship be ween he wo a iables.
To de e mine he signi icance o he esul s, a signi icance le el o alpha = 0.05 was
se . The Spea man’s ho s a is ic was used as a measu e o co ela ion, and he decision
ule s a es he ejec ion o he null hypo hesis i > 1.96 o <
−
1.96. The esul s e ealed
a co ela ion coe icien o 0.688 be ween VC1 and D1VC2, wi h a bila e al signi icance
le el o 0.000, indica ing a high and signi ican co ela ion a he 0.01 le el (bila e al).
Consequen ly, S uden ’s - alue was calcula ed, esul ing in a - alue o 7.93. Since his
alue exceeds he c i ical alue o = 1.96, he null hypo hesis H0 is ejec ed and H1 is
accep ed, concluding ha he e is a signi ican di ec ela ionship be ween he ax bene i
and local economic de elopmen in e ms o s uc u e (Table 19). The e is a signi ican
di ec ela ionship be ween he ax bene i (VC1) o he Amazon Law and he local economic
de elopmen /s uc u e (D1VC2) o small and medium associa ed ag a ian p oduce s in
he Junín and Huánuco egions in 2017.
Table 19. Co ela ions speci ic o Hypo hesis 1.
VC1 VC2
Spea man’s ho
VC1 Co ela ion coe icien 1.000 0.688 **
Sig. (bila e al) . 0.000
N 72 72
D1VC2 Co ela ion coe icien 0.688 ** 1.000
Sig. (bila e al) 0.000 .
N 72 72
** Co ela ion is signi ican a he 0.01 le el (bila e al). Sou ce: Own elabo a ion.
Fu he analysis o he signi icance o he esul s shows ha a Spea man coe icien o
0.688 sugges s a eal co ela ion wi h a 5% p obabili y o e o , indica ing ha he highe
he ax bene i is, he mo e signi ican he imp o emen in he local economic de elopmen
s uc u e o he co-ope a i es. This inding is ele an o land managemen p ac ices ha
seek o op imise ecosys em se ices in u al con ex s, as explo ed in go e nance and spa ial
planning ini ia i es.
Land 2025,14, 30 23 o 35
In he ollowing analysis, he null hypo hesis (H0: ho = 0) is posi ed wi h espec
o he ela ionship be ween he ax bene i (VC1) and local economic de elopmen in
e ms o he economy (D2VC2). In his case, he al e na i e hypo hesis (H1: ho > 0) also
pos ula es a signi ican di ec ela ionship. As in he p e ious analysis, a signi icance
le el o
alpha = 0.05
was main ained, and Spea man’s ho s a is ic was used o assess he
co ela ion. The esul s o he co ela ion be ween VC1 and D2VC2 showed a coe icien o
0.701 wi h a signi icance le el o 0.000, which also indica es a high and signi ican co ela ion
a he 0.01 le el (bila e al). The calcula ed - alue was 8.22, which also exceeds he c i ical
alue o 1.96, leading o he ejec ion o H0 and he accep ance o H1. This sugges s ha
an inc ease in ax bene i s is signi ican ly co ela ed wi h local economic de elopmen in
e ms o he economy (Table 20). The e is a signi ican di ec ela ionship be ween he ax
bene i (VC1) o he Amazon Law and he local economic de elopmen /economy (D2VC2)
o small and medium associa ed ag a ian p oduce s in he Junín and Huánuco egions
in 2017.
Table 20. Co ela ions speci ic o Hypo hesis 2.
VC1 VC2
Spea man’s ho
VC1 Co ela ion coe icien 1.000 0.701 **
Sig. (bila e al) . 0.000
N 72 72
D2VC2 Co ela ion coe icien 0.701 ** 1.000
Sig. (bila e al) 0.000 .
N 72 72
** Co ela ion is signi ican a he 0.01 le el (bila e al). Sou ce: Own elabo a ion.
An in e p e a ion o he esul s e eals ha he Spea man coe icien o 0.701 ep esen s
a co ela ion o 70.10%, indica ing ha he ax bene i is posi i ely ela ed o local economic
de elopmen . As ax bene i s inc ease, a signi ican imp o emen in he economics o
co-ope a i es is obse ed, which is ele an o unde s anding changes in land use and
unc ions in u al con ex s.
In he ollowing analysis, he null hypo hesis (H0: ho = 0) is o mula ed o assess
he ela ionship be ween he ax bene i (VC1) and local economic de elopmen in he
socio-cul u al domain (D3VC2). Again, he al e na i e hypo hesis (H1: ho > 0) implies he
exis ence o a signi ican ela ionship. The signi icance le el o alpha = 0.05 was main ained,
and Spea man’s ho s a is ic was used. The esul s showed a co ela ion coe icien o 0.793
be ween VC1 and D3VC2, wi h a signi icance le el o 0.000, indica ing a high co ela ion
ha is signi ican a he 0.01 le el. The -s a is ic calcula ion esul ed in 10.89, which is also
highe han 1.96, leading o he ejec ion o H0 and accep ance o H1. This esul indica es
ha he ax bene i has a posi i e and signi ican in luence on local economic de elopmen
in he socio-cul u al aspec (Table 21). The e is a signi ican di ec ela ionship be ween he
ax bene i (VC1) o he Amazon Law and he local economic de elopmen /socio-cul u al
aspec s (D3VC2) o small and medium associa ed ag a ian p oduce s in he Junín and
Huánuco egions in 2017.
Table 21. Co ela ions speci ic o Hypo hesis 3.
VC1 VC2
Spea man’s ho
VC1 Co ela ion coe icien 1.000 0.793 **
Sig. (bila e al) 0.000
N 72 72
D3VC2 Co ela ion coe icien 0.793 ** 1.000
Sig. (bila e al) 0.000 .
N 72 72
** Co ela ion is signi ican a he 0.01 le el (bila e al). Sou ce: Own elabo a ion.
Land 2025,14, 30 24 o 35
Fu he analysis e ealed ha a Spea man coe icien o 0.793 deno es a co ela ion
o 79.30%. This sugges s ha he ax bene i is posi i ely ela ed o he socio-cul u al
de elopmen o co-ope a i es, implying ha imp o ed ax bene i s esul in signi ican
de elopmen in his a ea, highligh ing he impo ance o policies ha os e social and
cul u al cohesion in u al communi ies.
Finally, he null hypo hesis (H0: ho = 0) is posed in ela ion o local economic de el-
opmen in e ms o policy and adminis a ion (D4VC2). The al e na i e hypo hesis (H1:
ho > 0) also applies he e. By main aining he signi icance le el o alpha a 0.05 and using
Spea man’s ho s a is ic, he esul s e eal a co ela ion coe icien o 0.798 be ween VC1
and D4VC2, wi h a signi icance le el o 0.000. The calcula ed - alue was 11.08, which
exceeds he c i ical h eshold o 1.96, esul ing in he ejec ion o he null hypo hesis H0 and
he accep ance o H1. This inding highligh s ha he e is a signi ican di ec ela ionship
be ween ax bene i s and local economic de elopmen om he poli ical–adminis a i e
app oach (Table 22). The e is a signi ican di ec ela ionship be ween he ax bene i (VC1)
o he Amazon Law and he local economic de elopmen /poli ical and adminis a i e
aspec s (D4VC2) o small and medium associa ed ag a ian p oduce s in he Junín and
Huánuco egions in 2017.
Table 22. Co ela ions speci ic o Hypo hesis 4.
VC1 VC2
Spea man’s ho
VC1 Co ela ion coe icien 1.000 0.798 **
Sig. (bila e al) 0.000
N 72 72
D4VC2 Co ela ion coe icien 0.798 ** 1.000
Sig. (bila e al) 0.000 .
N 72 72
** Co ela ion is signi ican a he 0.01 le el (bila e al). Sou ce: Own elabo a ion.
An in e p e a ion o hese esul s shows ha a Spea man coe icien o 0.798 indi-
ca es a co ela ion o 79.80%. This implies ha he ax bene i has a signi ican posi i e
impac on he policies and managemen o local economic de elopmen in co-ope a i es.
Consequen ly, he indings emphasise he need o implemen managemen s a egies ha
adequa ely in eg a e ax bene i s wi h sus ainable de elopmen , p omo ing p ac ices ha
op imise land use and s eng hen adminis a i e capaci y in u al communi ies.
The e e en examples o co-ope a i es include small and medium ag icul u al p oduc-
e s who en e in o associa ions so as o be e hei lo on p oduc ion undamen als. These
co-ope a i es a e all abou ad oca ing associa i i y, secu ing ma ke s, sha ing esou ces,
and lea ning o inc ease p oduc ion and e iciency. I is es ablished o wo k as g oups wi h
clea linea p oduc ion ne wo ks, and his makes hem dis ibu e hei e enue among
membe s, besides emb acing he p inciples o in eg a ion and solida i y. Howe e , he
cu en amewo k o he Amazon Law may ac ually inad e en ly encou age mode n
colonisa ion in speci ic e i o ies and no include hese co-ope a i es enough o op imise
hei u ilisa ion o he sake o hei de elopmen . These esul s no only con ibu e o he
unde s anding o economic de elopmen in u al con ex s bu also ha e impo an implica-
ions o he o mula ion o e ec i e land managemen policies, highligh ing he ele ance
o an in eg a ed app oach ha conside s bo h he economic well-being and sus ainable
de elopmen o he communi ies in ol ed.
5. Discussion
The ag icul u al sec o is undamen al o he Pe u ian economy, showing inc easing
dynamism in ecen yea s. This g ow h has gi en ise o new ac o s in u al de elopmen ,
who a gue ha only la ge-scale ag icul u e can d i e economic, social, and sus ainable
Land 2025,14, 30 25 o 35
de elopmen . In his con ex , associa ed small- and medium-sized ag icul u al p oduce s
ha e s a ed o o m business o ganisa ions in ex eme and ad e se a eas, ope a ing as
anspa en p oduc ion chains whe e bene i s a e sha ed among hei membe s. Associa-
i i y is p esen ed as a means o p omo e he economic de elopmen o hese p oduce s,
s eng hening hei managemen and p oduc ion capaci y. Howe e , Law No. 27037 lim-
i s manu ac u ing ac i i ies linked o he p ocessing and comme cialisa ion o p ima y
p oduc s, allowing only indi idual p oduce s o ca y hem ou . This es ic ion p e en s
small- and medium-sized associa ed ag icul u al p oduce s om aking ull ad an age o
ma ke oppo uni ies. While he Law seeks o p omo e sus ainable de elopmen in he
Amazon h ough ax bene i s and in es men - iendly condi ions, i is c ucial ha i ul ils
i s essen ial pu pose o gene a ing wel a e o he local popula ion. This equi es adjus ing
he Pe u ian ax sys em o e lec he eali ies o he communi ies, p omo ing a consensual
egula ion ha wo ks in conjunc ion wi h in e na ional ax sys ems. The S a e has he
esponsibili y o p omo e sus ainable de elopmen in he Amazon h ough app op ia e
legal p o isions, including he possibili y o es ablishing special ax egimes o di e en
egions, as s ipula ed in A icle 79 o he Poli ical Cons i u ion o Pe u. In line wi h a icles
68
◦
and 69
◦
, he S a e is commi ed o p omo ing in eg al and sus ainable de elopmen
in he Amazon egion, acili a ing in es men by all ci izens and os e ing sus ainable
economic g ow h. The consolida ion o small- and medium-sized associa ed ag icul u al
p oduce s is based on he p inciple ha “uni y is s eng h”, allowing small capi als o
educe cos s and imp o e hei compe i i eness in he ma ke s. Th ough associa i i y, he
alue o collec i e p oduc ion exceeds he sum o indi idual p oduc ions, unde lining he
impo ance o collabo a ion in he ag icul u al sec o . Junín and Huánuco a e egions in he
coun y ha exhibi unique socio-economic and physical cha ac e is ics ha ha e a di ec
bea ing on a ming and co-ope a i es. As an a ea showcased in he s udy, Junín has di e se
ele a ions. Thus, bo h highland and alley c ops can be g own in he egion, including
co ee, cocoa, and o he c op p oduc ion. Huánuco is an ag icul u al e i o y amous o
i s e ile lands and o p oducing oods such as po a oes and co n. The wo a eas ha e
a well-de eloped sys em o co-ope a ion o SME ag icul u al p oduce s o o ganise hei
supply o ma ke s and he acquisi ion o supplies. T anspo a ion and o he in as uc u e
and clima e a iabili y a e ac o s ha also con ibu e o he de elopmen o ag icul u e
and he economy in hese egions. The adap a ion o economic measu es and he legal
amewo k is essen ial o ensu e ha ax bene i s become e ec i e ools o s imula e he
g ow h o he p oduc i e appa a us in he Amazon. Tax sys ems mus be adap ed o he
e olu ion o economic and social eali ies so ha he e mus be objec i e jus i ica ions o
ax elie in ce ain sec o s; once he objec i es a e achie ed, all ac i i ies mus be in eg a ed
in o he gene al ax sys em. Ul ima ely, he ax bene i s ini ially g an ed o small- and
medium-sized ag icul u al p oduce membe s ha e he po en ial o p omo e sus ainable
de elopmen . As hese en e p ises become s onge , i is expec ed ha hey will be able
o ax no mally, con ibu ing o he well-being o he amilies, he egion, and he S a e,
ensu ing posi i e and sus ainable economic de elopmen .
The esea ch has impo an implica ions o he analysis o iscal policies o po e y
educ ion and eal dis ibu i e oppo uni ies in socie ies. I emphasises he easibili y o
ha ing an e icien dep h o ax e o m acco ding o he socio- eali ies o Pe u, especially
o he p oduce s o ag icul u al p oduc s who a e g ouped unde associa ions o small
and middle scale. The e o e, his esea ch limi s i sel o he p o inces o Chanchamayo,
Sa ipo, and Huánuco o unde s and he e ec s o ax bene i s on he economy and how leg-
isla ion can help in p o iding ai ness in ax p omo ions. This esea ch p o ides a e e ence
amewo k o simila p ojec s in de e mining desi able iscal measu es o sus ainable
and equi able de elopmen in he Amazon egion. In o he wo ds, his s udy emphasises
Land 2025,14, 30 32 o 35
Table A3. Income s a emen .
Concep Amoun (PEN)
Ne Sales 6,287,495
Cos o Sales −4,218,763
G oss P o i 2,068,732
Ope a ing Expenses −1,622,574
Ope a ing P o i 446,158
Financial Expenses −196,542
Taxable Financial Income 274,586
Excep ional Cha ges −58,674
P o i Be o e Employee Pa icipa ion and Tax 465,528
Employee Pa icipa ion -
P o i Be o e Tax 465,528
(2)
Analysis o Addi ions and Deduc ions
(a) Fines o In ac ions:
- Amoun : PEN 10,540.00;
- Deduc ion: Non-deduc ible (A . 44 c) o he Tax Code.
(b) Rep esen a ion Expenses:
- Amoun : PEN 79,620.00.
- Pe mi ed Deduc ion: 0.5% o g oss income:
Land 2024, 13, x FOR PEER REVIEW 10 o 36
gene a ion [41]. The success o a communi y depends on effec i e s a egic planning, and
LED is inc easingly used o s eng hen local economic capaci y; imp o e he in es men
clima e; and inc ease he p oduc i i y and compe i i eness o local businesses, en ep e-
neu s, and wo ke s. An LED s a egy should ecognise he cons ain s and oppo uni ies
o he in o mal economy, p omo ing b oad social bene i s o all economic and social sec-
o s, bo h o mal and in o mal, excluded and disad an aged. Local economic de elop-
men (LED) is a comp ehensi e p ocess ha seeks o s eng hen he capaci ies o a com-
muni y, p omo ing edis ibu ion, solida i y, in eg a ion, and inclusion. The social econ-
omy, especially he solida i y economy, is c ucial o LED, as i is based on p inciples o
co-ope a i ism, economic democ acy, and ac i e communi y pa icipa ion. This economy
mani es s i sel in o ms such as co-ope a i es, which mee economic and social needs by
using a democ a ic s uc u e. The dimensions o LED include he iden i ica ion o e i o-
ial and popula ion scope, he sel -diagnosis o needs, he s eng hening o he social ab-
ic, and he c ea ion o in as uc u es o endogenous and sus ainable de elopmen . Fu -
he mo e, i is essen ial o ha monise he poli ical, p o essional, and communi y sphe es
and o p omo e inancial se ices o encou age en ep eneu ship. Acco ding o he
ECLAC (Economic Commission o La in Ame ica and he Ca ibbean), he e alua ion and
moni o ing o LED is no only explained by decen alisa ion bu also by complex ac o s
a ising om he e i o ies, wi h he mobilisa ion o local ac o s. The c i e ia o LED ac-
ion include he de elopmen o business se ices, access o c edi o MSEs, and he p o-
mo ion o associa i i y and co-ope a ion be ween en e p ises [39]. I is also impo an o
link uni e si ies and esea ch cen es wi h local p oduc i e sys ems and o adap legal
amewo ks o economic p omo ion. LED implemen a ion equi es a pe iodic e alua ion
o ele ance, pe o mance, efficiency, and impac [41]. E alua ions a e di ided in o p o-
cess and ou come e alua ions, bo h o which a e necessa y o imp o e and e i y he e -
ec i eness o p og ammes. Assessing he impac o an LED s a egy in ol es sepa a ing
he di ec esul s o he s a egy om hose caused by ex e nal ac o s, which can be chal-
lenging due o a lack o da a o unds. In summa y, LED is a complex p ocess ha equi es
he in eg a ion o he social economy, ac i e communi y pa icipa ion, and igo ous e al-
ua ion o ensu e i s effec i eness and sus ainabili y.
3.4. Me hodology
The p ocess o ob aining aw da a in ol ed se e al key s eps, including s a ing he
esea ch objec i es and a iables, iden i ying he s udy popula ion o sample, and choos-
ing he da a collec ion me hod. These echniques included ques ionnai es and documen
e iews, and app oaches such as s a is ical analysis ia SPSS and Excel we e used o check
he eliabili y o he esul s. The me hods used in he esea ch a e he ollowing:
• Da a collec ion echniques:
o Su eys (ques ionnai es using a Like scale);
o Documen analysis.
• Da a p ocessing and analysis:
o Use o s a is ical ools and so wa e (SPSS 24, Excel 2016);
o Desc ip i e and in e en ial s a is ical analysis.
• Speci ic s eps:
o De ine he a iables and c i e ia o da a o ganisa ion;
o Inpu he da a in o s a is ical so wa e and gene a e he esul s;
o Ve i y and alida e he hypo heses.
3.4.1. Hypo hesis and Sys em o Va iables
The gene al hypo hesis pos ula es ha he e is a di ec and signi ican ela ionship
be ween he ax bene i g an ed by he Amazon Law and he economic de elopmen o
small and medium associa ed ag a ian p oduce s in he egions o Junín and Huánuco.
Ne Sales: PEN 6,287,495;
Land 2024, 13, x FOR PEER REVIEW 10 o 36
gene a ion [41]. The success o a communi y depends on effec i e s a egic planning, and
LED is inc easingly used o s eng hen local economic capaci y; imp o e he in es men
clima e; and inc ease he p oduc i i y and compe i i eness o local businesses, en ep e-
neu s, and wo ke s. An LED s a egy should ecognise he cons ain s and oppo uni ies
o he in o mal economy, p omo ing b oad social bene i s o all economic and social sec-
o s, bo h o mal and in o mal, excluded and disad an aged. Local economic de elop-
men (LED) is a comp ehensi e p ocess ha seeks o s eng hen he capaci ies o a com-
muni y, p omo ing edis ibu ion, solida i y, in eg a ion, and inclusion. The social econ-
omy, especially he solida i y economy, is c ucial o LED, as i is based on p inciples o
co-ope a i ism, economic democ acy, and ac i e communi y pa icipa ion. This economy
mani es s i sel in o ms such as co-ope a i es, which mee economic and social needs by
using a democ a ic s uc u e. The dimensions o LED include he iden i ica ion o e i o-
ial and popula ion scope, he sel -diagnosis o needs, he s eng hening o he social ab-
ic, and he c ea ion o in as uc u es o endogenous and sus ainable de elopmen . Fu -
he mo e, i is essen ial o ha monise he poli ical, p o essional, and communi y sphe es
and o p omo e inancial se ices o encou age en ep eneu ship. Acco ding o he
ECLAC (Economic Commission o La in Ame ica and he Ca ibbean), he e alua ion and
moni o ing o LED is no only explained by decen alisa ion bu also by complex ac o s
a ising om he e i o ies, wi h he mobilisa ion o local ac o s. The c i e ia o LED ac-
ion include he de elopmen o business se ices, access o c edi o MSEs, and he p o-
mo ion o associa i i y and co-ope a ion be ween en e p ises [39]. I is also impo an o
link uni e si ies and esea ch cen es wi h local p oduc i e sys ems and o adap legal
amewo ks o economic p omo ion. LED implemen a ion equi es a pe iodic e alua ion
o ele ance, pe o mance, efficiency, and impac [41]. E alua ions a e di ided in o p o-
cess and ou come e alua ions, bo h o which a e necessa y o imp o e and e i y he e -
ec i eness o p og ammes. Assessing he impac o an LED s a egy in ol es sepa a ing
he di ec esul s o he s a egy om hose caused by ex e nal ac o s, which can be chal-
lenging due o a lack o da a o unds. In summa y, LED is a complex p ocess ha equi es
he in eg a ion o he social economy, ac i e communi y pa icipa ion, and igo ous e al-
ua ion o ensu e i s effec i eness and sus ainabili y.
3.4. Me hodology
The p ocess o ob aining aw da a in ol ed se e al key s eps, including s a ing he
esea ch objec i es and a iables, iden i ying he s udy popula ion o sample, and choos-
ing he da a collec ion me hod. These echniques included ques ionnai es and documen
e iews, and app oaches such as s a is ical analysis ia SPSS and Excel we e used o check
he eliabili y o he esul s. The me hods used in he esea ch a e he ollowing:
• Da a collec ion echniques:
o Su eys (ques ionnai es using a Like scale);
o Documen analysis.
• Da a p ocessing and analysis:
o Use o s a is ical ools and so wa e (SPSS 24, Excel 2016);
o Desc ip i e and in e en ial s a is ical analysis.
• Speci ic s eps:
o De ine he a iables and c i e ia o da a o ganisa ion;
o Inpu he da a in o s a is ical so wa e and gene a e he esul s;
o Ve i y and alida e he hypo heses.
3.4.1. Hypo hesis and Sys em o Va iables
The gene al hypo hesis pos ula es ha he e is a di ec and signi ican ela ionship
be ween he ax bene i g an ed by he Amazon Law and he economic de elopmen o
small and medium associa ed ag a ian p oduce s in he egions o Junín and Huánuco.
Financial Income: PEN 274,586;
Land 2024, 13, x FOR PEER REVIEW 10 o 36
gene a ion [41]. The success o a communi y depends on effec i e s a egic planning, and
LED is inc easingly used o s eng hen local economic capaci y; imp o e he in es men
clima e; and inc ease he p oduc i i y and compe i i eness o local businesses, en ep e-
neu s, and wo ke s. An LED s a egy should ecognise he cons ain s and oppo uni ies
o he in o mal economy, p omo ing b oad social bene i s o all economic and social sec-
o s, bo h o mal and in o mal, excluded and disad an aged. Local economic de elop-
men (LED) is a comp ehensi e p ocess ha seeks o s eng hen he capaci ies o a com-
muni y, p omo ing edis ibu ion, solida i y, in eg a ion, and inclusion. The social econ-
omy, especially he solida i y economy, is c ucial o LED, as i is based on p inciples o
co-ope a i ism, economic democ acy, and ac i e communi y pa icipa ion. This economy
mani es s i sel in o ms such as co-ope a i es, which mee economic and social needs by
using a democ a ic s uc u e. The dimensions o LED include he iden i ica ion o e i o-
ial and popula ion scope, he sel -diagnosis o needs, he s eng hening o he social ab-
ic, and he c ea ion o in as uc u es o endogenous and sus ainable de elopmen . Fu -
he mo e, i is essen ial o ha monise he poli ical, p o essional, and communi y sphe es
and o p omo e inancial se ices o encou age en ep eneu ship. Acco ding o he
ECLAC (Economic Commission o La in Ame ica and he Ca ibbean), he e alua ion and
moni o ing o LED is no only explained by decen alisa ion bu also by complex ac o s
a ising om he e i o ies, wi h he mobilisa ion o local ac o s. The c i e ia o LED ac-
ion include he de elopmen o business se ices, access o c edi o MSEs, and he p o-
mo ion o associa i i y and co-ope a ion be ween en e p ises [39]. I is also impo an o
link uni e si ies and esea ch cen es wi h local p oduc i e sys ems and o adap legal
amewo ks o economic p omo ion. LED implemen a ion equi es a pe iodic e alua ion
o ele ance, pe o mance, efficiency, and impac [41]. E alua ions a e di ided in o p o-
cess and ou come e alua ions, bo h o which a e necessa y o imp o e and e i y he e -
ec i eness o p og ammes. Assessing he impac o an LED s a egy in ol es sepa a ing
he di ec esul s o he s a egy om hose caused by ex e nal ac o s, which can be chal-
lenging due o a lack o da a o unds. In summa y, LED is a complex p ocess ha equi es
he in eg a ion o he social economy, ac i e communi y pa icipa ion, and igo ous e al-
ua ion o ensu e i s effec i eness and sus ainabili y.
3.4. Me hodology
The p ocess o ob aining aw da a in ol ed se e al key s eps, including s a ing he
esea ch objec i es and a iables, iden i ying he s udy popula ion o sample, and choos-
ing he da a collec ion me hod. These echniques included ques ionnai es and documen
e iews, and app oaches such as s a is ical analysis ia SPSS and Excel we e used o check
he eliabili y o he esul s. The me hods used in he esea ch a e he ollowing:
• Da a collec ion echniques:
o Su eys (ques ionnai es using a Like scale);
o Documen analysis.
• Da a p ocessing and analysis:
o Use o s a is ical ools and so wa e (SPSS 24, Excel 2016);
o Desc ip i e and in e en ial s a is ical analysis.
• Speci ic s eps:
o De ine he a iables and c i e ia o da a o ganisa ion;
o Inpu he da a in o s a is ical so wa e and gene a e he esul s;
o Ve i y and alida e he hypo heses.
3.4.1. Hypo hesis and Sys em o Va iables
The gene al hypo hesis pos ula es ha he e is a di ec and signi ican ela ionship
be ween he ax bene i g an ed by he Amazon Law and he economic de elopmen o
small and medium associa ed ag a ian p oduce s in he egions o Junín and Huánuco.
To al Income: PEN 6,562,081;
Land 2024, 13, x FOR PEER REVIEW 10 o 36
gene a ion [41]. The success o a communi y depends on effec i e s a egic planning, and
LED is inc easingly used o s eng hen local economic capaci y; imp o e he in es men
clima e; and inc ease he p oduc i i y and compe i i eness o local businesses, en ep e-
neu s, and wo ke s. An LED s a egy should ecognise he cons ain s and oppo uni ies
o he in o mal economy, p omo ing b oad social bene i s o all economic and social sec-
o s, bo h o mal and in o mal, excluded and disad an aged. Local economic de elop-
men (LED) is a comp ehensi e p ocess ha seeks o s eng hen he capaci ies o a com-
muni y, p omo ing edis ibu ion, solida i y, in eg a ion, and inclusion. The social econ-
omy, especially he solida i y economy, is c ucial o LED, as i is based on p inciples o
co-ope a i ism, economic democ acy, and ac i e communi y pa icipa ion. This economy
mani es s i sel in o ms such as co-ope a i es, which mee economic and social needs by
using a democ a ic s uc u e. The dimensions o LED include he iden i ica ion o e i o-
ial and popula ion scope, he sel -diagnosis o needs, he s eng hening o he social ab-
ic, and he c ea ion o in as uc u es o endogenous and sus ainable de elopmen . Fu -
he mo e, i is essen ial o ha monise he poli ical, p o essional, and communi y sphe es
and o p omo e inancial se ices o encou age en ep eneu ship. Acco ding o he
ECLAC (Economic Commission o La in Ame ica and he Ca ibbean), he e alua ion and
moni o ing o LED is no only explained by decen alisa ion bu also by complex ac o s
a ising om he e i o ies, wi h he mobilisa ion o local ac o s. The c i e ia o LED ac-
ion include he de elopmen o business se ices, access o c edi o MSEs, and he p o-
mo ion o associa i i y and co-ope a ion be ween en e p ises [39]. I is also impo an o
link uni e si ies and esea ch cen es wi h local p oduc i e sys ems and o adap legal
amewo ks o economic p omo ion. LED implemen a ion equi es a pe iodic e alua ion
o ele ance, pe o mance, efficiency, and impac [41]. E alua ions a e di ided in o p o-
cess and ou come e alua ions, bo h o which a e necessa y o imp o e and e i y he e -
ec i eness o p og ammes. Assessing he impac o an LED s a egy in ol es sepa a ing
he di ec esul s o he s a egy om hose caused by ex e nal ac o s, which can be chal-
lenging due o a lack o da a o unds. In summa y, LED is a complex p ocess ha equi es
he in eg a ion o he social economy, ac i e communi y pa icipa ion, and igo ous e al-
ua ion o ensu e i s effec i eness and sus ainabili y.
3.4. Me hodology
The p ocess o ob aining aw da a in ol ed se e al key s eps, including s a ing he
esea ch objec i es and a iables, iden i ying he s udy popula ion o sample, and choos-
ing he da a collec ion me hod. These echniques included ques ionnai es and documen
e iews, and app oaches such as s a is ical analysis ia SPSS and Excel we e used o check
he eliabili y o he esul s. The me hods used in he esea ch a e he ollowing:
• Da a collec ion echniques:
o Su eys (ques ionnai es using a Like scale);
o Documen analysis.
• Da a p ocessing and analysis:
o Use o s a is ical ools and so wa e (SPSS 24, Excel 2016);
o Desc ip i e and in e en ial s a is ical analysis.
• Speci ic s eps:
o De ine he a iables and c i e ia o da a o ganisa ion;
o Inpu he da a in o s a is ical so wa e and gene a e he esul s;
o Ve i y and alida e he hypo heses.
3.4.1. Hypo hesis and Sys em o Va iables
The gene al hypo hesis pos ula es ha he e is a di ec and signi ican ela ionship
be ween he ax bene i g an ed by he Amazon Law and he economic de elopmen o
small and medium associa ed ag a ian p oduce s in he egions o Junín and Huánuco.
Allowed Deduc ion (0.5%): PEN 32,810;
Land 2024, 13, x FOR PEER REVIEW 10 o 36
gene a ion [41]. The success o a communi y depends on effec i e s a egic planning, and
LED is inc easingly used o s eng hen local economic capaci y; imp o e he in es men
clima e; and inc ease he p oduc i i y and compe i i eness o local businesses, en ep e-
neu s, and wo ke s. An LED s a egy should ecognise he cons ain s and oppo uni ies
o he in o mal economy, p omo ing b oad social bene i s o all economic and social sec-
o s, bo h o mal and in o mal, excluded and disad an aged. Local economic de elop-
men (LED) is a comp ehensi e p ocess ha seeks o s eng hen he capaci ies o a com-
muni y, p omo ing edis ibu ion, solida i y, in eg a ion, and inclusion. The social econ-
omy, especially he solida i y economy, is c ucial o LED, as i is based on p inciples o
co-ope a i ism, economic democ acy, and ac i e communi y pa icipa ion. This economy
mani es s i sel in o ms such as co-ope a i es, which mee economic and social needs by
using a democ a ic s uc u e. The dimensions o LED include he iden i ica ion o e i o-
ial and popula ion scope, he sel -diagnosis o needs, he s eng hening o he social ab-
ic, and he c ea ion o in as uc u es o endogenous and sus ainable de elopmen . Fu -
he mo e, i is essen ial o ha monise he poli ical, p o essional, and communi y sphe es
and o p omo e inancial se ices o encou age en ep eneu ship. Acco ding o he
ECLAC (Economic Commission o La in Ame ica and he Ca ibbean), he e alua ion and
moni o ing o LED is no only explained by decen alisa ion bu also by complex ac o s
a ising om he e i o ies, wi h he mobilisa ion o local ac o s. The c i e ia o LED ac-
ion include he de elopmen o business se ices, access o c edi o MSEs, and he p o-
mo ion o associa i i y and co-ope a ion be ween en e p ises [39]. I is also impo an o
link uni e si ies and esea ch cen es wi h local p oduc i e sys ems and o adap legal
amewo ks o economic p omo ion. LED implemen a ion equi es a pe iodic e alua ion
o ele ance, pe o mance, efficiency, and impac [41]. E alua ions a e di ided in o p o-
cess and ou come e alua ions, bo h o which a e necessa y o imp o e and e i y he e -
ec i eness o p og ammes. Assessing he impac o an LED s a egy in ol es sepa a ing
he di ec esul s o he s a egy om hose caused by ex e nal ac o s, which can be chal-
lenging due o a lack o da a o unds. In summa y, LED is a complex p ocess ha equi es
he in eg a ion o he social economy, ac i e communi y pa icipa ion, and igo ous e al-
ua ion o ensu e i s effec i eness and sus ainabili y.
3.4. Me hodology
The p ocess o ob aining aw da a in ol ed se e al key s eps, including s a ing he
esea ch objec i es and a iables, iden i ying he s udy popula ion o sample, and choos-
ing he da a collec ion me hod. These echniques included ques ionnai es and documen
e iews, and app oaches such as s a is ical analysis ia SPSS and Excel we e used o check
he eliabili y o he esul s. The me hods used in he esea ch a e he ollowing:
• Da a collec ion echniques:
o Su eys (ques ionnai es using a Like scale);
o Documen analysis.
• Da a p ocessing and analysis:
o Use o s a is ical ools and so wa e (SPSS 24, Excel 2016);
o Desc ip i e and in e en ial s a is ical analysis.
• Speci ic s eps:
o De ine he a iables and c i e ia o da a o ganisa ion;
o Inpu he da a in o s a is ical so wa e and gene a e he esul s;
o Ve i y and alida e he hypo heses.
3.4.1. Hypo hesis and Sys em o Va iables
The gene al hypo hesis pos ula es ha he e is a di ec and signi ican ela ionship
be ween he ax bene i g an ed by he Amazon Law and he economic de elopmen o
small and medium associa ed ag a ian p oduce s in he egions o Junín and Huánuco.
Limi (40 UIT): PEN 158,000.
- Disallowed Expense: PEN 46,810.00.
(c) Paymen Vouche s No Complian :
- Amoun : PEN 8460.00;
- Deduc ion: Non-deduc ible (A . 44 j) o non-compliance.
(d) Expenses wi h Sales Receip s:
- Amoun : PEN 402,560.00;
- Pe mi ed Deduc ion: 6% o Cos o Sales + Sales Expenses:
Land 2024, 13, x FOR PEER REVIEW 10 o 36
gene a ion [41]. The success o a communi y depends on effec i e s a egic planning, and
LED is inc easingly used o s eng hen local economic capaci y; imp o e he in es men
clima e; and inc ease he p oduc i i y and compe i i eness o local businesses, en ep e-
neu s, and wo ke s. An LED s a egy should ecognise he cons ain s and oppo uni ies
o he in o mal economy, p omo ing b oad social bene i s o all economic and social sec-
o s, bo h o mal and in o mal, excluded and disad an aged. Local economic de elop-
men (LED) is a comp ehensi e p ocess ha seeks o s eng hen he capaci ies o a com-
muni y, p omo ing edis ibu ion, solida i y, in eg a ion, and inclusion. The social econ-
omy, especially he solida i y economy, is c ucial o LED, as i is based on p inciples o
co-ope a i ism, economic democ acy, and ac i e communi y pa icipa ion. This economy
mani es s i sel in o ms such as co-ope a i es, which mee economic and social needs by
using a democ a ic s uc u e. The dimensions o LED include he iden i ica ion o e i o-
ial and popula ion scope, he sel -diagnosis o needs, he s eng hening o he social ab-
ic, and he c ea ion o in as uc u es o endogenous and sus ainable de elopmen . Fu -
he mo e, i is essen ial o ha monise he poli ical, p o essional, and communi y sphe es
and o p omo e inancial se ices o encou age en ep eneu ship. Acco ding o he
ECLAC (Economic Commission o La in Ame ica and he Ca ibbean), he e alua ion and
moni o ing o LED is no only explained by decen alisa ion bu also by complex ac o s
a ising om he e i o ies, wi h he mobilisa ion o local ac o s. The c i e ia o LED ac-
ion include he de elopmen o business se ices, access o c edi o MSEs, and he p o-
mo ion o associa i i y and co-ope a ion be ween en e p ises [39]. I is also impo an o
link uni e si ies and esea ch cen es wi h local p oduc i e sys ems and o adap legal
amewo ks o economic p omo ion. LED implemen a ion equi es a pe iodic e alua ion
o ele ance, pe o mance, efficiency, and impac [41]. E alua ions a e di ided in o p o-
cess and ou come e alua ions, bo h o which a e necessa y o imp o e and e i y he e -
ec i eness o p og ammes. Assessing he impac o an LED s a egy in ol es sepa a ing
he di ec esul s o he s a egy om hose caused by ex e nal ac o s, which can be chal-
lenging due o a lack o da a o unds. In summa y, LED is a complex p ocess ha equi es
he in eg a ion o he social economy, ac i e communi y pa icipa ion, and igo ous e al-
ua ion o ensu e i s effec i eness and sus ainabili y.
3.4. Me hodology
The p ocess o ob aining aw da a in ol ed se e al key s eps, including s a ing he
esea ch objec i es and a iables, iden i ying he s udy popula ion o sample, and choos-
ing he da a collec ion me hod. These echniques included ques ionnai es and documen
e iews, and app oaches such as s a is ical analysis ia SPSS and Excel we e used o check
he eliabili y o he esul s. The me hods used in he esea ch a e he ollowing:
• Da a collec ion echniques:
o Su eys (ques ionnai es using a Like scale);
o Documen analysis.
• Da a p ocessing and analysis:
o Use o s a is ical ools and so wa e (SPSS 24, Excel 2016);
o Desc ip i e and in e en ial s a is ical analysis.
• Speci ic s eps:
o De ine he a iables and c i e ia o da a o ganisa ion;
o Inpu he da a in o s a is ical so wa e and gene a e he esul s;
o Ve i y and alida e he hypo heses.
3.4.1. Hypo hesis and Sys em o Va iables
The gene al hypo hesis pos ula es ha he e is a di ec and signi ican ela ionship
be ween he ax bene i g an ed by he Amazon Law and he economic de elopmen o
small and medium associa ed ag a ian p oduce s in he egions o Junín and Huánuco.
To al Cos s and Expenses: PEN 5,167,078;
Land 2024, 13, x FOR PEER REVIEW 10 o 36
gene a ion [41]. The success o a communi y depends on effec i e s a egic planning, and
LED is inc easingly used o s eng hen local economic capaci y; imp o e he in es men
clima e; and inc ease he p oduc i i y and compe i i eness o local businesses, en ep e-
neu s, and wo ke s. An LED s a egy should ecognise he cons ain s and oppo uni ies
o he in o mal economy, p omo ing b oad social bene i s o all economic and social sec-
o s, bo h o mal and in o mal, excluded and disad an aged. Local economic de elop-
men (LED) is a comp ehensi e p ocess ha seeks o s eng hen he capaci ies o a com-
muni y, p omo ing edis ibu ion, solida i y, in eg a ion, and inclusion. The social econ-
omy, especially he solida i y economy, is c ucial o LED, as i is based on p inciples o
co-ope a i ism, economic democ acy, and ac i e communi y pa icipa ion. This economy
mani es s i sel in o ms such as co-ope a i es, which mee economic and social needs by
using a democ a ic s uc u e. The dimensions o LED include he iden i ica ion o e i o-
ial and popula ion scope, he sel -diagnosis o needs, he s eng hening o he social ab-
ic, and he c ea ion o in as uc u es o endogenous and sus ainable de elopmen . Fu -
he mo e, i is essen ial o ha monise he poli ical, p o essional, and communi y sphe es
and o p omo e inancial se ices o encou age en ep eneu ship. Acco ding o he
ECLAC (Economic Commission o La in Ame ica and he Ca ibbean), he e alua ion and
moni o ing o LED is no only explained by decen alisa ion bu also by complex ac o s
a ising om he e i o ies, wi h he mobilisa ion o local ac o s. The c i e ia o LED ac-
ion include he de elopmen o business se ices, access o c edi o MSEs, and he p o-
mo ion o associa i i y and co-ope a ion be ween en e p ises [39]. I is also impo an o
link uni e si ies and esea ch cen es wi h local p oduc i e sys ems and o adap legal
amewo ks o economic p omo ion. LED implemen a ion equi es a pe iodic e alua ion
o ele ance, pe o mance, efficiency, and impac [41]. E alua ions a e di ided in o p o-
cess and ou come e alua ions, bo h o which a e necessa y o imp o e and e i y he e -
ec i eness o p og ammes. Assessing he impac o an LED s a egy in ol es sepa a ing
he di ec esul s o he s a egy om hose caused by ex e nal ac o s, which can be chal-
lenging due o a lack o da a o unds. In summa y, LED is a complex p ocess ha equi es
he in eg a ion o he social economy, ac i e communi y pa icipa ion, and igo ous e al-
ua ion o ensu e i s effec i eness and sus ainabili y.
3.4. Me hodology
The p ocess o ob aining aw da a in ol ed se e al key s eps, including s a ing he
esea ch objec i es and a iables, iden i ying he s udy popula ion o sample, and choos-
ing he da a collec ion me hod. These echniques included ques ionnai es and documen
e iews, and app oaches such as s a is ical analysis ia SPSS and Excel we e used o check
he eliabili y o he esul s. The me hods used in he esea ch a e he ollowing:
• Da a collec ion echniques:
o Su eys (ques ionnai es using a Like scale);
o Documen analysis.
• Da a p ocessing and analysis:
o Use o s a is ical ools and so wa e (SPSS 24, Excel 2016);
o Desc ip i e and in e en ial s a is ical analysis.
• Speci ic s eps:
o De ine he a iables and c i e ia o da a o ganisa ion;
o Inpu he da a in o s a is ical so wa e and gene a e he esul s;
o Ve i y and alida e he hypo heses.
3.4.1. Hypo hesis and Sys em o Va iables
The gene al hypo hesis pos ula es ha he e is a di ec and signi ican ela ionship
be ween he ax bene i g an ed by he Amazon Law and he economic de elopmen o
small and medium associa ed ag a ian p oduce s in he egions o Junín and Huánuco.
6%: PEN 310,025;
Land 2024, 13, x FOR PEER REVIEW 10 o 36
gene a ion [41]. The success o a communi y depends on effec i e s a egic planning, and
LED is inc easingly used o s eng hen local economic capaci y; imp o e he in es men
clima e; and inc ease he p oduc i i y and compe i i eness o local businesses, en ep e-
neu s, and wo ke s. An LED s a egy should ecognise he cons ain s and oppo uni ies
o he in o mal economy, p omo ing b oad social bene i s o all economic and social sec-
o s, bo h o mal and in o mal, excluded and disad an aged. Local economic de elop-
men (LED) is a comp ehensi e p ocess ha seeks o s eng hen he capaci ies o a com-
muni y, p omo ing edis ibu ion, solida i y, in eg a ion, and inclusion. The social econ-
omy, especially he solida i y economy, is c ucial o LED, as i is based on p inciples o
co-ope a i ism, economic democ acy, and ac i e communi y pa icipa ion. This economy
mani es s i sel in o ms such as co-ope a i es, which mee economic and social needs by
using a democ a ic s uc u e. The dimensions o LED include he iden i ica ion o e i o-
ial and popula ion scope, he sel -diagnosis o needs, he s eng hening o he social ab-
ic, and he c ea ion o in as uc u es o endogenous and sus ainable de elopmen . Fu -
he mo e, i is essen ial o ha monise he poli ical, p o essional, and communi y sphe es
and o p omo e inancial se ices o encou age en ep eneu ship. Acco ding o he
ECLAC (Economic Commission o La in Ame ica and he Ca ibbean), he e alua ion and
moni o ing o LED is no only explained by decen alisa ion bu also by complex ac o s
a ising om he e i o ies, wi h he mobilisa ion o local ac o s. The c i e ia o LED ac-
ion include he de elopmen o business se ices, access o c edi o MSEs, and he p o-
mo ion o associa i i y and co-ope a ion be ween en e p ises [39]. I is also impo an o
link uni e si ies and esea ch cen es wi h local p oduc i e sys ems and o adap legal
amewo ks o economic p omo ion. LED implemen a ion equi es a pe iodic e alua ion
o ele ance, pe o mance, efficiency, and impac [41]. E alua ions a e di ided in o p o-
cess and ou come e alua ions, bo h o which a e necessa y o imp o e and e i y he e -
ec i eness o p og ammes. Assessing he impac o an LED s a egy in ol es sepa a ing
he di ec esul s o he s a egy om hose caused by ex e nal ac o s, which can be chal-
lenging due o a lack o da a o unds. In summa y, LED is a complex p ocess ha equi es
he in eg a ion o he social economy, ac i e communi y pa icipa ion, and igo ous e al-
ua ion o ensu e i s effec i eness and sus ainabili y.
3.4. Me hodology
The p ocess o ob aining aw da a in ol ed se e al key s eps, including s a ing he
esea ch objec i es and a iables, iden i ying he s udy popula ion o sample, and choos-
ing he da a collec ion me hod. These echniques included ques ionnai es and documen
e iews, and app oaches such as s a is ical analysis ia SPSS and Excel we e used o check
he eliabili y o he esul s. The me hods used in he esea ch a e he ollowing:
• Da a collec ion echniques:
o Su eys (ques ionnai es using a Like scale);
o Documen analysis.
• Da a p ocessing and analysis:
o Use o s a is ical ools and so wa e (SPSS 24, Excel 2016);
o Desc ip i e and in e en ial s a is ical analysis.
• Speci ic s eps:
o De ine he a iables and c i e ia o da a o ganisa ion;
o Inpu he da a in o s a is ical so wa e and gene a e he esul s;
o Ve i y and alida e he hypo heses.
3.4.1. Hypo hesis and Sys em o Va iables
The gene al hypo hesis pos ula es ha he e is a di ec and signi ican ela ionship
be ween he ax bene i g an ed by he Amazon Law and he economic de elopmen o
small and medium associa ed ag a ian p oduce s in he egions o Junín and Huánuco.
Limi (200 UIT): PEN 790,000;
- Disallowed Expense: PEN 92,535.00.
UIT means “Unidad Imposi i a T ibu a ia”, and in English, i is called “Tax Uni ”.
This is a s anda d uni o measu emen , which is used in some coun ies o quan i a i e
compu a ions o ees o be paid o he go e nmen , which include axes, ines, and so on,
such as o he coun y o Pe u:
-
Fixed Value: The UIT is se legally by he go e nmen , and i can be di e en each
yea depending on such pa ame e s as in la ion o iscal policy;
-
Used o Calcula ions: I helps in app ecia ing assessmen s as a s anda d measu e
way when compu ing axes. Fo ins ance, such cons ain s as he limi s in deduc ible
expenses o in some axes migh be s a ed in e ms o a mul iple o he UIT;
-
Fines and Penal ies: Ano he no ewo hy measu e o alue is UITs; his is used in
many ines o penal ies, so he measu e is he same o all ypes o obliga ions.
The UIT also suppo s he s abilisa ion o inancial laws and makes i much easie o
axpaye s and au ho i ies o do so.
(e)
Hi ing o Disabled Employees:
Land 2025,14, 30 33 o 35
-
Amoun : PEN 26,438.00;
-
Pe mi ed Deduc ion: 50% o emune a ion: PEN 13,219.00 (wi hin
legal limi s).
(3)
Income Tax Calcula ion
Table A4. A he cu en a e o 29.5%.
Concep Amoun (PEN)
P o i Be o e Tax 465,528
Income Tax (29.5%) 180,143
Ne P o i 285,385
Table A5. A he P oposed Ra e o 10%.
Concep Amoun (PEN)
P o i Be o e Tax 465,528
Income Tax (10%) 61,065
Ne P o i 404,463
This can be e idenced by compa ing he cu en domes ic ax a e, which s ands a
29.5%, and he p oposed ax a e o 10%. Acco ding o he cu en a e, he ax would be
PEN 180,143.00, whe eas in he case o he p oposed a e, he ax would be PEN 61,065.00.
This means a dec ease o PEN 119,078.00, which allows a be e ma gin o p o i o
he co-ope a i e, as well as he ad ance o he sus ainable and in eg al de elopmen o
he zone acco ding o he objec i es o he ax legisla ion. This simula ion highligh s
he need o iscal policies ha aim o suppo he g ow h o small- and medium-sized
ag icul u al p oduce s, apa om suppo ing he co-ope a i es, and o b ing gene al
bene i s o socie y’s economy.
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