<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0798-1015</journal-id>
<journal-title><![CDATA[Revista Espacios]]></journal-title>
<abbrev-journal-title><![CDATA[Espacios]]></abbrev-journal-title>
<issn>0798-1015</issn>
<publisher>
<publisher-name><![CDATA[Editorial Espacios]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0798-10152026000300038</article-id>
<article-id pub-id-type="doi">10.48082/espacios-a26v47n03i04</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Impacto de la fiscalización electrónica sobre las obligaciones tributarias de los microempresarios ferreteros peruanos]]></article-title>
<article-title xml:lang="en"><![CDATA[Impact of electronic auditing on the taxation obligations of Peruvian micro-entrepreneurs in hardware stores]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[MORALES-ALVARADO]]></surname>
<given-names><![CDATA[Lorenza]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[MEDINA-VIGO]]></surname>
<given-names><![CDATA[Marcial A.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Continental  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional Mayor de San Marcos  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<volume>47</volume>
<numero>3</numero>
<fpage>38</fpage>
<lpage>46</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S0798-10152026000300038&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S0798-10152026000300038&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S0798-10152026000300038&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La investigación determinó el impacto de la fiscalización electrónica sobre las obligaciones tributarias de los microempresarios ferreteros peruanos en las ciudades de Junín y Lima. Se utilizó el modelo de ecuaciones estructurales; cuyo resultado es el impacto inverso de la fiscalización tributaria electrónica con la obligación tributaria. Se concluye que la modernización de los sistemas de fiscalización tributaria han facilitado la gestión fiscal, la identificación y cobranza de contribuyentes morosos con eficiencia y la detección de fraudes fiscales.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This research determined the impact of electronic tax audits on the tax obligations of Peruvian hardware store micro-entrepreneurs in the cities of Junín and Lima. A structural equation model was used, which revealed the inverse impact of electronic tax audits on tax obligations. The study concludes that the modernization of tax audit systems has facilitated tax management, improving the efficient identification and collection of taxes from delinquent taxpayers and the detection of tax fraud.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[impuesto]]></kwd>
<kwd lng="es"><![CDATA[fiscalización electrónica]]></kwd>
<kwd lng="es"><![CDATA[obligaciones tributarias]]></kwd>
<kwd lng="es"><![CDATA[cultura tributaria]]></kwd>
<kwd lng="es"><![CDATA[sistemas de recaudación]]></kwd>
<kwd lng="en"><![CDATA[tax]]></kwd>
<kwd lng="en"><![CDATA[electronic tax audit]]></kwd>
<kwd lng="en"><![CDATA[tax obligations]]></kwd>
<kwd lng="en"><![CDATA[tax culture]]></kwd>
<kwd lng="en"><![CDATA[collection systems]]></kwd>
</kwd-group>
</article-meta>
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