The income tax of the Antamina mining company and its impact on the mining canon for the social development from the San Marcos district betweem 2014 - 2017 [El impuesto a la renta de la minera Antamina y su impacto en el canon minero para el desarrollo social del distrito de San Marcos entre 2014 - 2017]

This research demonstrated the important contribution of mining to the welfare of communities, emphasizing its disproportionate contribution in terms of taxes and other payments to the state. Taking into account that the state, through the public treasury, is in charge of administering, disposing and distributing. At the same time, the execution of expenses is done inefficiently and wasted by the capacity of the sector's institutions, so a deep evaluation should be made, since such contribution of the mining companies is important for the social welfare of the communities, because they are in total poverty. There is discontent in the communities that are involved in the conflicts of income distribution resulting from the extractive companies and there is inequality in the distribution of income in the provinces and districts. In Peru, mining companies have been sources of wealth and rational enrichment where the population is involved, so mining companies have become involved in the environment contamination in the different departments. Peru is rich in minerals, due to the development of mining activities in various regions, so It will only study the provinces of Ancash. Some of the districts are San Maquino is located to the east of the Mosna river, province of Huari. To the north is the Carash River. The town of San Marcos is right where the Carash flows into the Mosna. The Carash basin, where there are several communities including Ango Raju and Carhuayoc, is therefore directly linked to the mining activities of Antamina associated with the arrival of the mining canon fraction of income tax paid by Antamina that suddenly and dramatically increased the municipal coffers so that the Municipality of San Marcos and provinces and other districts there are no improvements in roads, education and sanitation.