<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2226-4000</journal-id>
<journal-title><![CDATA[Revista Internacional de Investigación en Ciencias Sociales]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Int. Investig. Cienc. Soc.]]></abbrev-journal-title>
<issn>2226-4000</issn>
<publisher>
<publisher-name><![CDATA[Universidad Autónoma de Asunción]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2226-40002024000100005</article-id>
<article-id pub-id-type="doi">10.18004/riics.2024.junio.5</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Análisis de criterios de detección del incremento patrimonial no justificado de las personas naturales en el Perú]]></article-title>
<article-title xml:lang="en"><![CDATA[Analysis of criteria for the detection of the unjustified patrimonial increase of natural persons in Peru]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mamani-Monrroy]]></surname>
<given-names><![CDATA[Karen Yosio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castro-Yerba]]></surname>
<given-names><![CDATA[Rocio Jackeline]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castro-Yerba]]></surname>
<given-names><![CDATA[Verónica Mischell]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cota]]></surname>
<given-names><![CDATA[Laydy Chino]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Moreno-Leyva]]></surname>
<given-names><![CDATA[Nelly Rosario]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Peruana Unión Facultad de Ciencias Empresariales Escuela Profesional de Contabilidad]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<volume>20</volume>
<numero>1</numero>
<fpage>5</fpage>
<lpage>24</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_arttext&amp;pid=S2226-40002024000100005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_abstract&amp;pid=S2226-40002024000100005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_pdf&amp;pid=S2226-40002024000100005&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN En la actualidad, se observa que las personas naturales incrementan significativamente el valor de su patrimonio, en muchos casos, dichos incrementos no tienen justificación alguna, por lo que omiten el pago de sus tributos, generando en el país una baja recaudación. El presente trabajo investigación tuvo como objetivo analizar los criterios que permiten la detección del incremento patrimonial no justificado en las personas naturales del Perú. La metodología aplicada fue de tipo cualitativo, diseño fenomenológico, tiene un muestreo no probabilístico basándose en las experiencias profesionales de tres expertos en materia tributaria. Obteniendo como resultado que la administración tributaria aplica ciertos criterios, clasificados en los siguientes rubros: sistema financiero, social, informalidad, fiscalización y digitalización. Siendo los criterios más resaltantes durante la pandemia COVID 19 el comercio electrónico y redes sociales, utilizados para generar ingresos y evadir impuestos. Se concluye que las personas naturales incurren en incremento patrimonial injustificado, por desconocimiento, porque no desean formalizarse o porque no cuentan con un equipo técnico contable que les oriente en los criterios antes mencionados. Se sugiere que la administración tributaria, deba fiscalizar a los nuevos criterios relacionados con la digitalización, para reducir el incremento patrimonial no justificado en el Perú.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Criterios]]></kwd>
<kwd lng="es"><![CDATA[deteccion]]></kwd>
<kwd lng="es"><![CDATA[incremento patrimonial]]></kwd>
<kwd lng="es"><![CDATA[personas naturales]]></kwd>
<kwd lng="en"><![CDATA[Criteria]]></kwd>
<kwd lng="en"><![CDATA[Detection]]></kwd>
<kwd lng="en"><![CDATA[Equity increase]]></kwd>
<kwd lng="en"><![CDATA[Natural people]]></kwd>
</kwd-group>
</article-meta>
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