Abstract

MAMANI-MONRROY, Karen Yosio et al. Analysis of criteria for the detection of the unjustified patrimonial increase of natural persons in Peru. Rev. Int. Investig. Cienc. Soc. [online]. 2024, vol.20, n.1, pp.5-24. ISSN 2226-4000.  https://doi.org/10.18004/riics.2024.junio.5.

At present, it is observed that individuals significantly increase the value of their assets, in many cases, such increases have no justification, so they omit the payment of their taxes, generating a low tax collection in the country. The objective of this research work was to analyze the criteria that allow the detection of the unjustified increase in wealth of Peruvian individuals. The methodology applied was qualitative, phenomenological design, with a non-probabilistic sampling based on the professional experiences of three experts in tax matters. The result was that the tax administration applies certain criteria, classified under the following headings: financial system, social, informality, auditing and digitalization. The most important criteria during the COVID 19 pandemic were e-commerce and social networks, used to generate income and evade taxes. It is concluded that natural persons incur in unjustified asset growth, due to lack of knowledge, because they do not wish to formalize or because they do not have a technical accounting team to guide them in the aforementioned criteria. It is suggested that the tax administration should supervise the new criteria related to digitalization in order to reduce unjustified capital gains in Peru.

Keywords : Criteria; Detection; Equity increase; Natural people.

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