Challenges of the implementation of the Integrated System of Electronic Records in tax management: Peruvian analysis
DOI:
https://doi.org/10.56162/transdigital278Keywords:
electronic invoicing, tax digitalization, tax management, taxpayerAbstract
Technological advances have had a profound impact on the efficiency of the processes of tax administrations that have sought fiscal transparency; this, in response to reducing the levels of tax evasion by taxpayers. The study aimed to analyze the challenges of implementing the Integrated Electronic Records System in business tax management in the Peruvian context. The method of research was developed under a qualitative approach, multiple case studies, with a constructivist paradigm, according to the phenomenology of Edmund Husserl. Interview guides were administered to seven specialists in taxation and business informatics and forty taxpayers from medium and small companies in Metropolitan Lima. The information collected was analyzed using the triangulation method. The results reveal that the main challenge lies in achieving a high rate of acceptance and adoption among companies of different sizes and sectors, since many resist change due to lack of familiarity with the system, technological and economic investment in training and updates. It is concluded that the challenges in the adoption of this system in tax management require a multidisciplinary approach that encompasses taxation, fiscal policy, and information technologies.
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