Customs inspection and collection are essential to Peru's economy, as they ensure compliance with international trade regulations and protect the country's economy by preventing smuggling. They are also a crucial source of revenue for the government. Low efficiency in these areas, due to factors such as lack of resources and coordination, generates significant losses in tax revenue. The study aimed to identify the relationship between the customs inspection budget allocation and customs collection at the national level for the period 2021 - 2023, with a quantitative, observational and non-experimental design approach. The results revealed that the accumulated budget allocation reached S/ 139,630,887.00, with a growth of 21.11% in 2022 and a reduction of 6.64% in 2023. This budget was mainly allocated to personnel and social obligations (94% average), while items such as goods, services a...

The MYPE tax regime is a regime that currently plays a very important role in the economic development of the country, it could be mentioned that it is the engine of economic movement because it generates a large percentage of the Gross Domestic Product (GDP); in addition, it is the one that provides work to a high percentage of people. MYPES have developed throughout the territory of Peru and in various productive and service sectors, hence the importance for the State to regulate the activities of this tax regime, of course its formalization in accordance with the guidelines established in Law 28015; Thus, it seeks to promote elements that favor its creation, its formalization, its growth and of course its competitiveness in the sector, for that it provides support for new ventures through different means and sectors such as programs, central government, regional governments and local ...