Abstract

CAMPOS VELASQUEZ, William Jesús  and  RAMIREZ SANCHEZ, Julio Américo. TAX POLICY STRATEGIES TO REDUCE INFORMALITY AND EXPAND THE TAXPAYER BASE IN PERU: TRENDS, CHALLENGES AND OPPORTUNITIES. A SYSTEMATIC REVIEW. Aula Virtual [online]. 2025, vol.6, n.13, e629.  Epub Jan 23, 2026. ISSN 2665-0398.  https://doi.org/10.5281/zenodo.18206878.

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.

Keywords : Fiscal policy; Informal economy; Tax reform; Sustainable development.

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