Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones
IMF Staff Country Reports, February 11, 2022
Source details
- Canonical URL
- Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones
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Bibliographic details
- Published: February 11, 2022
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9798400200533.002
Primary focus
- Topics: tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III).
- Central observation: 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.
- Policy implication: Both issues 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.
Key findings and analytical emphasis
- The report concentrates on:
- Design and implications of the SME/small taxpayer tax regime (Chapter II).
- Tax treatment and policy considerations for special economic zones (SEZs) (Chapter III).
- Distributional and behavioral effects are emphasized over direct fiscal impact given the limited direct effect on public finances but broad social and regional influence.
Subjects and keywords (as listed)
- Subjects: 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 metadata and identifiers
- Publication title: Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones
- Publication date: February 11, 2022
- Series: IMF Staff Country Reports
- Series identifier: Country Report No. 2022/035
- Issue: 035
- Volume: 2022
- Pages: 68
- DOI: https://doi.org/10.5089/9798400200533.002
- Stock No: 1PEREA2022001
- ISBN: 9798400200533
- ISSN: 1934-7685
- Format listed: Chicago
International Monetary Fund. Fiscal Affairs Dept. "Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones", IMF Staff Country Reports 2022, 035 (2022).
Content in this bundle
- 1perea2022001