Informality is a separate phenomenon to the Peruvian economy, while the conditions of the economic structure of the country remain, their presence and importance are inevitable. Small taxpayers and/or informal, constitute a large number of individuals or economic units that provide a very small part of the collection due to their poor level of organization and the difficulty of imposing rigorous formal obligations. An analysis of the informal sector and its relationship with the tax system, based on the study of special tax regimes not provide us with consistent data regarding the impact of one variable on another in the case of taxes on informality, so which will be necessary to fully review the performance of our tax system and the mechanisms that may distort. This research aims to increase knowledge of the tax system in Peru and its relationship with informality, implying a greater un...