Abstract
This article shows the results of a statistical and correlative study between tax pressure exercised in Peru and collection of major taxes in the region of Arequipa (General Sales Tax and Income Tax). A series of annual figures obtained from the database INEI SUNAT MEF and from the period 2004 to 2012 were taken as a sample and extracted on a double entry data collection sheet. These figures were statistically compared and subjected to the Pearson correlation method. We obtained an average ratio between the Tax Burden in Peru - Income Tax, and the Tax Burden in the region of Arequipa, Peru - General Sales Tax, resulting in 0.02996 and 0.01410 respectively. It can be concluded that if an increase occurs in the Tax Burden variable, there will be a proportional increase in the variable of main taxes collected in Arequipa.