Abstract

VENTURA HERNANDEZ, Eva María et al. The Tax Evasion and its Impact on Fiscal Revenue in Peru and Latin America. Revista InveCom [online]. 2024, vol.4, n.2, e040278.  Epub Aug 23, 2024. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.10811143.

This study examines tax evasion in the country, aggravated by high informality, which leaves a significant part of revenue uncollected and hinders national development. It aims to understand how tax evasion affects revenues and explore preventative measures. A review of books and articles will be conducted to support the findings and validate the information. It highlights the importance of effective tax collection for economic progress and highlights the need to address tax evasion to avoid financial decline. This study seeks to raise awareness of the consequences of tax evasion and promote action among policymakers and the public. It underlines the urgency of addressing this problem for economic stability and sustainable development. In conclusion, this research effort will provide valuable insights into tax evasion and its impact on financial health. It will serve as a key resource for future policies and reforms aimed at mitigating tax evasion and improving tax management.

Keywords : tax evasion; tax collection; tax management.

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