Regarding the use of Artificial Intelligence and automation, and its implementation in the national tax system: Perception of students at a university in Lima, 2025

Gutierrez Ruiz O.E.; Castillo Rojas P.E.; Vega Goicochea M.M.; Camacho Álvarez M.F.; Falconi Tupiño H.A. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2025) · DOI: 10.18687/leird2025.1.1.590

Resumen

The incorporation of both Artificial Intelligence and automation in tax administration poses various challenges related to the impact on employment, the protection of taxpayers' rights and, in the same way, the need for policies that regulate their appropriate implementation. These tools are profoundly changing the tax systems of various countries, from automating processes such as fraud detection and the review of tax returns, as well as constant improvement in taxpayer service. This generates significant benefits such as increased efficiency, cost reduction and better tax compliance, which directly impacts the collection and economic development of the country. In this sense, the objective of our research is to determine the perception that students of a university in Lima have about the implementation of Artificial Intelligence and automation in the Peruvian tax system, in the year 2025. On the other hand, the present work was based on a quantitative approach, and the design used was non-experimental, exploratory and cross-sectional, using the survey technique and through a series of questions asked in a questionnaire. Thus, we were able to find that there is a high level of acceptance by the students who were surveyed on the topic raised who let us know their expectations and fears in this regard. These young university students will play a key role in the modernization of the country. Although Peru has made progress in tax digitalization, there is still a gap in the integration of automated systems, which represents a technological and cultural challenge. The adoption of these digital tools is inevitable and necessary in order to improve efficiency, transparency and fiscal equity, but a profound cultural change and adequate training will be required to ensure its success and social acceptance. © LEIRD 2025.All rights reserved.

Instituciones: Universidad Privada del Norte