Determinants of formalization in microenterprises: Comparative evidence in Peru

Tuesta Panduro J.A.; Arana Cárdenas S.M.; Cachay Reyes L.F.; Chang Saldaña J.F. · Revista de Ciencias Sociales (2026) · DOI: 10.31876/rcs.v32i3.46116

Resumen

This study aimed to analyze the factors and behaviors associated with formalization and informality in microenterprises in Tingo María, Peru. A comparative field study with a mixed-methods approach was developed, employing both qualitative and quantitative techniques. The sample consisted of 300 microenterprises, equally distributed between formal and informal businesses, selected using non-probability convenience sampling. Data collection was carried out using a structured questionnaire administered to both groups. The results show significant differences in key variables such as education level, business size, and perception of the tax system. Formal microenterprises exhibit higher levels of organization, employment, and strategic adaptability, while informal microenterprises show greater volatility and concentration in small-scale structures. Furthermore, a significant relationship was identified between formal status and the evaluation of the tax system (p < 0.05), demonstrating a more critical perception among formal taxpayers. It is concluded that business growth and educational level are determining factors in the decision to formalize, with critical levels in variables such as sales and number of employees marking the transition to formality. Licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 3.0 Unported. http://creativecommons.org/licenses/by-nc-sa/3.0/deed.es_ES

Instituciones: Universidad Nacional de Ucayali; Universidad Nacional Agraria de la Selva