Abstract:

The main objective was to establish the relationship between the implementation of a wealth tax and tax equity in the province of Lima in the period 2021. The hypothesis is that the application of a wealth tax is positively related to the tax equity in the province of Lima in the period 2021. The scope of the study is descriptive and has a correlational scope, it has a quantitative approach and the design is non-experimental. The population is made up of all citizens residing in the province of Lima, amounting to 9 million 674 thousand 755 inhabitants; the sample is probabilistic and amounts to 384 citizens of socioeconomic levels B, C and D. The main conclusion reached is that the application of a wealth tax is positively related to tax equity in the province of Lima in the period 2021, but, under the current situation, it is possible to think about the feasibility of implementing a wealth tax on natural and legal persons who have the highest assets in the country, to cover the needs and debts arising from the pandemic. This measure would be useful as long as the appropriate minimum tax-exempt amounts and the correct rates applicable above said threshold are established, taking into account the correlation with other types of existing taxes, mainly income tax and property tax. In Peru, a tax rate level appropriate to the tax reality would be recommended, in order to avoid some type of capital flight or evasion; however, under a progressive/equitable approach, in cases where income taxes present various exemptions and deductions or where there are no wealth transfer taxes.