The Integrated System of Electronic Records (SIRE) and its relation to compliance with Tax Obligations of Taxpayers in Peru

Valderrama-Marquina N.; Amaya-Huaman X.J.; Espinoza-Lozano X.E.; Berlanga-Valdez M.E.J.; Huerta-Calixto M.C. · 2025 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2025 (2025) · DOI: 10.1109/ictmod66732.2025.11371979

Resumen

This paper evaluates the impact of the Integrated Electronic Records System (SIRE) on tax compliance in Peruvian micro and small enterprises, employing a quantitative design grounded in contemporary behavioural compliance theory and digital-government models. Survey data from 180 accounting professionals were analysed using non-parametric correlation techniques. Results show moderate to strong associations between SIRE usage, perceived functional benefits and the accurate determination of tax liabilities, confirming SIRE's relevance as a compliance-enabling digital infrastructure. Nevertheless, significant constraints persist regarding system usability and technical support. The study underscores the need for enhanced digital-service responsiveness. Future research should incorporate longitudinal datasets and cross-country comparisons to better assess SIRE's scalability and policy implications in emerging economies.

Instituciones: Universidad Privada del Norte