Analysis of the behavior and evasion of fourth category income in Peru 2018-2021

Abstract

The objective of this research was to discover the income of the fourth category, measured by the number of taxpayers, and to explain its behavior in recent years and its tendency to possible evasion. The research was descriptive, based on quantitative information from INEI, MTPE, SUNAT and BCRP with the objective of showing the behavior of fourth category income in the public and private sector during the years from 2018 to 2021. The results obtained from the income category of The fourth category, despite the decrease in the number of taxpayers during the economic crisis derived from the pandemic, presents high levels of stability, growth, but little control in comparison with other types of performance. Furthermore, it is demonstrated that a high percentage of electronic tariff receipts issued by those taxpayers who are not banked promote tax evasion. Either the recipes of fourth-category children in the Peruvian context during the years from 2018 to 2021 show growth and stability, leading to evasion. The minimum public sector is due to state control, but the private sector is difficult to measure and control in the fiscal administration due to the fact that economic activity per taxpayer is not precise and is increasing the issuance of non-bank tax receipts, incentivizing tax evasion.