En el Perú, las diferentes instituciones como son la SUNAT y el Tribunal Fiscal, aplican criterios de interpretación diferentes frente a las normas tributarias que regulan los Contratos de Colaboración Empresarial (CCE), específicamente el Contrato de Asociación en Participación, en relación a las obligaciones tributarias formales y sustanciales del Impuesto a la Renta de tercera categoría, dado que es un contrato utilizado en diferentes sectores de la economía, como la construcción, pesca, casinos y tragamonedas, entre otros; es por ello que esta investigación plantea constituir un análisis e interpretación sistemática y objetiva del alcance de las normas tributarias vinculadas al cumplimiento de las obligaciones formales y sustanciales del impuesto a la renta de tercera categoría, obtenida por parte del asociado como conformante de un Contrato de Asociación en Participa...

Objective: To determine the incidence of the financial inclusion in the tax non-compliance of Peruvian MYPE (natural persons). Method: The analytical-synthetic method was used, along with a quantitative approach and a non-experimental design, in which the main technique considered was the documentary and statistical analysis based on the simple correlation model of the investigative variables in a cross-sectional period from 2010 to 2019. Results: The results determine a direct incidence in the tax non-compliance of Peruvian MYPE (natural persons). Conclusion: The financial inclusion has a direct impact on the tax non-compliance of Peruvian MYPE (natural persons), motivated by the continuous growth of the tax informality gaps in the Peruvian economy, and revealing the misalignment and ineffectiveness of the financial and tax policies implemented to promote the development of MYPE.

Objective: To determine the incidence of the financial inclusion in the tax non-compliance of Peruvian MYPE (natural persons). Method: The analytical-synthetic method was used, along with a quantitative approach and a non-experimental design, in which the main technique considered was the documentary and statistical analysis based on the simple correlation model of the investigative variables in a cross-sectional period from 2010 to 2019. Results: The results determine a direct incidence in the tax non-compliance of Peruvian MYPE (natural persons). Conclusion: The financial inclusion has a direct impact on the tax non-compliance of Peruvian MYPE (natural persons), motivated by the continuous growth of the tax informality gaps in the Peruvian economy, and revealing the misalignment and ineffectiveness of the financial and tax policies implemented to promote the development of MYPE.