Abstract

PAZ PEREZ, Daniel Eduardo; SOLANO CAMPOS, Marianela Karina  and  INGA FLORES, Judit Giovanni. Effectiveness of programs to solve taxation informality in Mexico and Peru. Biolex [online]. 2022, vol.14, e222.  Epub Jan 20, 2023. ISSN 2007-5545.  https://doi.org/10.36796/biolex.v14i25.222.

Modern tax systems face challenges in the form of collection difficulties, collection inefficiency, lags in the taxpayer registry, informality, evasion and other situations; This work frames an investigation into the way in which the governments of Mexico and Peru face tax non - compliance by informal businesses. The objective was to measure the effectiveness of the programs to resolve tax informality implemented in those countries, using the analogical method of documentary research and the technique of comparative legal analysis. The Tax Incorporation Regime (RIF) in Mexico and the MYPE Tax Regime (RMT) in Peru are identified, implemented in 2014 and 2017, respectively; the results show an increa se in nominal tax collection attributable to the positive change in the economic cycle of both countries, but not as a result of better collection efforts; the growth of the taxpayer registry from tax reform was null for Mexico (0%) but considerable for Peru (33.16%); the target population reached was lower in Mexico than in Peru, with rates of decrease in informal employment of 1 percentage point against 19.3 percentage points each. The main finding is RIF’s less effectiveness, which could be explained by the absence of goals established in the regime since its creation.

Keywords : effectiveness; informality; taxation; Mexico; Peru; E26; E62; H32; O17.

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