Tax policy strategies to reduce informality and broaden the tax base in Peru: Trends, challenges, and opportunities. A systematic review
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Abstract
The present study is based on a systematic review of the scientific literature on taxation and informality in different international contexts, analyzing 25 articles published in recognized academic databases between 2021 and 2025; The results show that the persistence of informality is associated with institutional failures, high registration costs, corruption and low trust in the State, which limits the expansion of the tax base and fiscal equity; Likewise, successful experiences are identified that combine regulatory simplification, tax incentives, strengthening of property rights and digitalization of processes, confirming that the quality of public services and the perception of tax justice are determinants for formalization; In conclusion, the research provides critical evidence to guide fiscal policies towards a more inclusive, efficient and sustainable system, capable of reducing informality and consolidating the legitimacy of the State
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