THE TAX COMPLIANCE PROFILE IN PERU: IMPLEMENTATION, CHALLENGES AND PERSPECTIVES

Jose Antonio P.R.; Alan P.I. · Cronica Tributaria (2025) · DOI: 10.47092/ct.25.1.4

Resumen

This article explains how the Tax and Customs Compliance Profile operates in Peru, its implementation, its impact, its challenges, the prospects and the consequences for the segment of taxpayers included in the tax regulation, as well as describing the behavioral factors that influence profiling, the way in which taxpayers are categorized between the different levels of tax compliance and how taxpayers’ rights are guaranteed. In addition, current trends and upcoming challenges in its application are examined. This article also reveals the crucial role of tax disclosure in seeking transparency in taxpayer tax behavior and voluntary compliance as a precedent for what tax administrations can do in order to improve tax compliance and help companies improve their tax management.

Instituciones: Universidad Tecnológica del Perú