Social Justice and Tax Policy in Peru: Critical Analysis on National Balance of Payments

Gavidia-Johanson R.L.; Anticona López V.H. · Clio. Revista de Historia, Ciencias Humanas y Pensamiento Critico. (2025) · DOI: 10.5281/zenodo.14566724

Resumen

Social justice is understood as the search for equity in the distribution of the nation's goods and resources, which generates opportunities for sustainable and permanent economic development. By virtue of the above, the purpose of this article is to analyze the structure of the balance of payments in Peru, focusing on its meeting points with other theoretical conceptualizations, such as tax policies, public debt, the exchange rate and the Gross Domestic Product, among others. Among the main results, it is highlighted that social justice is determinant for the correct revision of the balance of payments, a macroeconomic indicator that reflects financial transactions with foreign countries. It also highlights that national growth has not been uniform, evidenced by social inequalities and inefficient tax management to correct these problems. This is qualitative research, with application of the hermeneutic-documentary method. It is concluded that, in order to move towards social justice, it is a priority to implement tax policies that, through transparent collection, help to address structural inequalities, reformulating the mechanisms of wealth distribution.

Instituciones: Universidad Privada del Norte