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

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

Volume/Issue: Volume 2022 Issue 035

Publication date: February 2022

ISBN: 9798400200533

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Economics- Macroeconomics , Money and Monetary Policy , Public Finance , Taxation - General , International - Economics , authorities of Peru , profit sharing , SME regime , E , SEZ , SEZ tax expenditure , Income tax systems , Income and capital gains taxes , Income , Tax collection , Real exchange rates , Caribbean , South America , Central America , Global

Also of interest

Nepal

Republic of Congo : 2001 Article IV

Malawi

Peru

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.