The impact of electronic tax obligations on the formalization of micro and small peruvian companies

• Autores: TUESTA BARDALEZ, Segundo Eloy, ESPINOZA POVES, Jenny Luz
• Formato: artículo
• Fecha de Publicación: 2020
• Institución: Universidad César Vallejo
• Repositorio: Revista UCV-HACER
• Lenguaje: español
• OAI Identifier: oai:ojs.pkp.sfu.ca:article/2351
• Enlace del recurso: http://revistas.ucv.edu.pe/index.php/UCV-HACER/article/view/2351
• Nivel de acceso: acceso abierto

This article analyzes the impact of the electronic tax on the formalization of Peruvian micro and smallenterprises (MYPE) in a cross-sectional period, from 2008 to 2017, based on the analytical-syntheticmethod and techniques of documentary review, descriptive Statistics and linear regression analysis, theprimary information published by different public entities of the Peruvian State that interact in theeconomic sphere and business management. The results show that the successive regulatory reforms andtax management exercised by the tax administration (SUNAT) have not yet achieved a positive impactwith the implementation and use of information and communication technologies in electronic tax, animpact that is evident in a low tax system pressure and a high risk tax base structure. The regressionanalysis of the tax base variable and collection of corporate income tax, shows a weak correlation, beingunpredictable and corroborating that the business collection of the Peruvian tax system has a riskydependence of 0.6% of taxpayers denominated PRICOS. It also identifies important gaps in tax informalityin Peruvian MYPE.Keywords: Informality, electronic tax obligations, Tax pressure, micro and small peruvian companies.