Electronic invoicing and its impact on tax collection in Peru's construction sector
DOI:
https://doi.org/10.15381/gtm.v26i52.27079Keywords:
Electronic invoicing, Tax culture, Tax collection, ConstructionAbstract
Peru is no stranger to tax evasion. In 2021, tax evasion and avoidance reached 8% of the Gross Domestic Product (GDP), a magnitude equal to almost twice the amount of the budget allocated to the education sector. Therefore, the purpose of this research was to determine the impact on tax collection generated by electronic invoicing in the construction sector in Peru. The method used was quantitative in nature and the design was non-experimental time series, using the technique of statistical and bibliographic data collection. This research was carried out with the use of mathematical and statistical tools of the SPSS program, obtaining as a result that the use of electronic invoicing had a positive impact on tax collection in Peru between 2010 and 2021, constituting a mechanism to combat tax evasion in the construction sector. For the Shapiro-Wilk normality hypothesis test, the Pearson's rho statistical test was used, which shows a coefficient P value = 0.002, which, being less than 0.05, defines a high level of significance between the correlated variables. It is concluded that the prevalence of electronic invoicing is significantly significant in the collection of taxes in the construction sector in Peru; therefore, the prevalence could increase since electronic invoicing will be mandatory for all companies in the sector only in June 2022.
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Copyright (c) 2023 Jenny Yovana Ancco Vasquez, Hibeth Paulina Lyzeth Navarro Miñano, Víctor Fernando Jesús Burgos Zavaleta
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