Artificial Intelligence at the service of Micro and Small Enterprises: Redesign of the SUNAT platform to optimize tax compliance, 2025

Rodríguez Culque A.P.; Aroni Castro X.J.; Trujillo Pretell D.; Falconi Tupiño H.A. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2025) · DOI: 10.18687/leird2025.1.1.566

Resumen

This study evaluated the impact of a future Artificial Intelligence (AI) platform for mass expense validation on tax compliance costs for micro and small enterprises (MSEs) in Lima's commercial sector. The methodology included a PRISMA systematic review of 85 studies, the analysis of approximately 5,600 actual SUNAT receipts, pilot testing with 17 MSEs, and econometric modeling. Key findings demonstrate a 78% reduction in validation time and a 65% decrease in tax return errors, generating average annual savings of S/ 6,800 per company. The platform is projected to reach an 83% adoption rate, facilitated by its accessible interface. This pioneering solution for structural informality in Peru could close the compliance gap and serve as a replicable model for Andean tax administrations. © LEIRD 2025.All rights reserved.

Instituciones: Universidad Privada del Norte