Commercial informality in the collection of taxes in Peru

Camargo Z.R.L.; Camargo J.L.; Camargo W.M.L.; Antonio O.A.J. · RISTI - Revista Iberica de Sistemas e Tecnologias de Informacao (2023)

Resumen

The problem of this research paper is how does commercial informality affect tax collection in Peru? The objective is to determine commercial non-compliance in the collection of the tax in Peru. Hypothesis, commercial informality is related to tax collection in Peru. Research methodology is of cross-sectional non-experimental design; In the study there was no deliberate manipulation of the variables and cross-sectional, the collection of information was carried out at a single time, the data collection instrument was the questionnaire, and the collection technique was the survey; 400 small and medium-sized enterprises (MSEs) in the country were sampled. The Results of the companies surveyed said that the collection of the tax is low, 41.8%, and commercial informality is high. The causes of informality; 34.8% there are many controls, inspections to obtain greater tax collection; 38.5% the state puts many administrative barriers; 28% do not have a Taxpayer Registry (RUC); 46.8% do not issue proof of payment for their business operations; 49.5% do not pay taxes because there is no tax culture.

Instituciones: Universidad Nacional Federico Villarreal; Universidad Nacional de Barranca