La tributación en el Perú: cultura tributaria, evasión fiscal y procesos de formalización económica

Taxation in Peru: tax culture, fiscal evasion and processes of economic formalization

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Introducción: La tributación constituye un componente esencial para el funcionamiento del Estado peruano y el financiamiento de las políticas públicas. Sin embargo, su efectividad enfrenta desafíos asociados a la baja cultura tributaria, la evasión fiscal y la persistencia de la informalidad económica. Objetivo: Analizar sistemáticamente la literatura científica sobre tributación en el Perú publicada entre 2019 y 2025, considerando la relación entre cultura tributaria, evasión fiscal y procesos de formalización económica. Metodología: Se realizó una revisión sistemática bajo los lineamientos de la declaración PRISMA 2020. La búsqueda bibliográfica se efectuó en las bases de datos SciELO, Scopus y Web of Science. Se identificaron estudios relacionados con tributación peruana, cultura fiscal, cumplimiento tributario, evasión y formalización económica, seleccionándose 69 investigaciones que cumplieron los criterios de elegibilidad establecidos. Resultados: Los hallazgos evidenciaron que la cultura tributaria constituye un factor determinante para el cumplimiento voluntario de las obligaciones fiscales. Asimismo, la evasión tributaria se relaciona con factores estructurales como la informalidad económica, la complejidad normativa y las limitaciones institucionales. La formalización empresarial requiere estrategias integrales que combinen educación tributaria, simplificación de procedimientos y fortalecimiento de los mecanismos de gestión pública. Conclusiones: El fortalecimiento del sistema tributario peruano requiere un enfoque multidimensional que articule educación fiscal, modernización administrativa, digitalización de servicios y generación de confianza institucional. Estas acciones permitirían mejorar el cumplimiento tributario y avanzar hacia un sistema más eficiente, equitativo y sostenible.
Introduction: Taxation constitutes an essential component for the functioning of the Peruvian State and the financing of public policies. However, its effectiveness faces challenges associated with low tax culture, tax evasion, and the persistence of economic informality. Objective: To systematically analyze the scientific literature on taxation in Peru published between 2019 and 2025, considering the relationship between tax culture, tax evasion, and economic formalization processes. Methodology: A systematic literature review was conducted following the guidelines of the PRISMA 2020 statement. The bibliographic search was performed in the SciELO, Scopus, and Web of Science databases. Studies related to Peruvian taxation, tax culture, tax compliance, tax evasion, and economic formalization were identified, selecting 69 studies that met the established eligibility criteria. Results: The findings showed that tax culture is a determining factor in voluntary compliance with tax obligations. Likewise, tax evasion is associated with structural factors such as economic informality, regulatory complexity, and institutional limitations. Business formalization requires comprehensive strategies that combine tax education, procedural simplification, and the strengthening of public management mechanisms. Conclusions: Strengthening the Peruvian tax system requires a multidimensional approach that integrates tax education, administrative modernization, digitalization of services, and the development of institutional trust. These actions may contribute to improving tax compliance and advancing toward a more efficient, equitable, and sustainable tax system.

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Cómo citar
Ruiz Villavicencio, G. E., Cruz Gonzales, W. E., Minaya Cuba, M., & Cruz Chagmani de Paye, C. G. (2026). La tributación en el Perú: cultura tributaria, evasión fiscal y procesos de formalización económica. Revista Tribunal, 6(17), 1-18. https://doi.org/10.59659/revistatribunal.v6i17.537
Número
Vol. 6 Núm. 17 (2026): Tribunal. Revista en Ciencias de la Educación y Ciencias Jurídicas. Octubre – Diciembre 2026
Sección
Artículos de Revisión
Creative Commons License

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

Cómo citar

Ruiz Villavicencio, G. E., Cruz Gonzales, W. E., Minaya Cuba, M., & Cruz Chagmani de Paye, C. G. (2026). La tributación en el Perú: cultura tributaria, evasión fiscal y procesos de formalización económica. Revista Tribunal, 6(17), 1-18. https://doi.org/10.59659/revistatribunal.v6i17.537

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