A propósito del COVID-19: ¿Cómo se ha evolucionado en la fiscalización del comercio electrónico por parte de la Sunat en el año 2020?

Abstract

The main objective of this present work is to investigate the relationship between electronic commerce, business informality and the impact on tax collection in a context such as COVID 19, measured through the evolution of electronic commerce and the provisions provided by SUNAT in order to supervise this new way of marketing. In this way, it will be possible to conclude if the provisions provided by Sunat managed to carry out a correct inspection of it. The motivation for this work arises that in a context of massive unemployment, due to COVID-19, a new way ofgenerating income emerged, which we could all be participants in its growth. However, at the same time another problem of business informality emerged. The result of this article shows us that in the face of a massive growth in electronic commerce, tax informality also increased, since SUNAT did not have enough tools to be able to control a new way of marketing, which had effects on tax collection.