ESTUDIO ESTADÍSTICO SOBRE LA INCIDENCIA DE BENEFICIOS TRIBUTARIOS EN ALTERNATIVAS DE USO DE LOS ESTÍPITES DE LA PALMA ACEITERA (ELAEIS GUINEENSIS) COMO MATERIA PRIMA DE LA INDUSTRIA MADERERA EN EL DEPARTAMENTO UCAYALI, PERÚ.

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 (H0) 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. [ABSTRACT FROM AUTHOR]