Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones

February 11, 2022

Preview Citation

Format: Chicago

Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones, (USA: International Monetary Fund, 2022) accessed November 8, 2024

Also available in: español

Summary

The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions or impact the positioning of certain regions relative to the rest of the country. Both are of social and political scope that is disproportionate to their magnitude of tax revenue collection, which is why their design must remain focused in its most strategic sense.

Subject: Foreign exchange, Income, Income and capital gains taxes, Income tax systems, International organization, Monetary policy, National accounts, Real exchange rates, Revenue administration, Tax collection, Taxes

Keywords: Authorities of Peru, Caribbean, Central America, E. SEZ, Global, Income, Income and capital gains taxes, Income tax systems, Profit sharing, Real exchange rates, SEZ tax expenditure, SME regime, South America, Tax collection

Publication Details

Pages:

68
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2022/035
Stock No:

1PEREA2022001
ISBN:

9798400200533
ISSN:

1934-7685

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