ESTUDIO ESTADISTICO SOBRE LA INCIDENCIA DE BENEFICIOS TRIBUTARIOS EN ALTERNATIVAS DE USO DE LOS ESTIPITES DE LA PALMA ACEITERA COMO MATERIA PRIMA DE LA INDUSTRIA MADERERA EN EL DEPARTAMENTO UCAYALI, PERU

This paper aims to analyze the impact of tax benefits on alternatives for the use of Oil Palm trunks (Elaeis guineensis) as a raw material of the timber industry to avoid environmental liabilities in the department of Ucayali, Peru. The purpose is to investigate and develop technological alternatives to take advantage and industrially use the trunks that fulfilled their productive cycle, considering them as industrial raw material rather than agricultural waste. Therefore, the technology will be developed or adapted to generate products with added value. For this purpose, a survey was designed to 167 palm growers who answered 4 questions with 5 possible answer options. In addition to the descriptive analysis obtained, the Chi-squared Pearson's test was applied to determine the homogeneity between the different fiscal variables with respect to the trunk utilization variable. The result was to reject the null hypothesis ([H.sub.0]) with a significance value of 0.000; that is to say, every pair of variables has not the same population distribution, nevertheless most of the interviewed choose for there are tax benefits in alternatives of use of oil palm trunks as a raw material of the timber industry in this Peruvian department. KEYWORDS: Direct and indirect taxes; IGV Special Tax Credits; Reduced Income Tax rates, Chi-squared Pearson's test, contingency table. MSC: 62P05, 62P12, 62P20, 62P30. El objetivo de este articulo es analizar la incidencia de los beneficios tributarios en alternativas de uso de los estipites de Palma Aceitera (Elaeis guineensis) como materia prima de la industria maderera para evitar los pasivos ambientales en el departamento de Ucayali, Peru. Se tiene como fin investigar y desarrollar alternativas tecnologicas para aprovechar y utilizar industrialmente los estipites que cumplieron con su ciclo productivo, al considerarlos como materia prima industrial antes que desecho agricola. Por tanto, se desarrollara o adaptara la tecnologia para generar productos con valor agregado. Para ello se diseflo una encuesta a 167 palmicultores que respondieron a 4 preguntas con 5 opciones posibles de respuesta. Ademas del analisis descriptivo obtenido, se realizo la prue ba Chi cuadrado de Pearson de homogeneidad para conocer la relacion entre las diferentes variables fiscales con respecto a la variable de aprovechamiento del estipite. El resultado fue de rechazar la hipotesis nula ([H.sub.0]) con un valor de significacion de 0,000, es decir que cada pa