Electronic Invoicing as a Tax Collection Strategy in the Context of Peruvian Economic Informality

García F.S.M.; Rodríguez Chamorro S.L.; Núñez Puse S.M.; Ríos B.C.Q.; Aguilera L.A.G.; Rodríguez M.E.A.; García Arismendiz A. · Journal of Educational and Social Research (2025) · DOI: 10.36941/jesr-2025-0106

Resumen

Electronic invoicing is a very important tool for optimising tax collection and combating the informal economy, especially in developing countries. This study aims to establish whether electronic invoicing acts as a tax collection strategy in the context of the Peruvian informal economy. A quantitative methodology with a non-experimental, descriptive-correlational and cross-sectional design was used. The population consisted of 180 traders in a local market in Piura, of which 128 participated in the research. A questionnaire validated by experts was used, with reliability tested using Cronbach's alpha. The results revealed that 60.2 % of the traders had a low level of knowledge about e-invoicing, while 61.7 % had a poor understanding of tax collection. The correlational analysis showed a moderate positive relationship (Rho = 0.557, p 0.01) between e-invoicing and tax collection, suggesting that, although there is a significant association, there are important opportunities for improvement in the implementation and adoption of these digital systems.

Instituciones: Universidad Nacional de Piura; Universidad César Vallejo