Resumen

MORALES-ALVARADO, Lorenza  y  MEDINA-VIGO, Marcial A.. Impact of electronic auditing on the taxation obligations of Peruvian micro-entrepreneurs in hardware stores. Espacios [online]. 2026, vol.47, n.3, pp.38-46.  Epub 15-Jun-2026. ISSN 2739-0071.  https://doi.org/10.48082/espacios-a26v47n03i04.

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.

Palabras clave : tax; electronic tax audit; tax obligations; tax culture; collection systems.

        · resumen en Español     · texto en Español     · Español ( pdf )