Tax Evasion in Chachapoyas: A Problem That the IaCan Solve | [International Journal of Membrane Science and Technology • 2024]

Author(s):

1. Carlos Alberto Hinojosa Salazar: D. in Administration. Master in Economic Sciences, mention in Finance. Affiliation: Universidad Nacional Toribio Rodríguez de Mendoza de Amazonas. Faculty of Economics and Administrative Sciences. Professional School of Accounting,,

2. Benjamín Roldan Polo Es: D. in Administration. Master in Economic Sciences, mention in Finance. Affiliation: Universidad Nacional Toribio Rodríguez de Mendoza de Amazonas. Faculty of Economics and Administrative Sciences. Professional School of Accounting,,

3. Sara Emilia Remuzgo Huaman: D. in Administration. Master in Economic Sciences, mention in Finance. Affiliation: Universidad Nacional Toribio Rodríguez de Mendoza de Amazonas. Faculty of Economics and Administrative Sciences. Professional School of Accounting,,

4. Julio Arevalo Reategui: D. in Administration. Master in Economic Sciences, mention in Finance. Affiliation: Universidad Nacional Toribio Rodríguez de Mendoza de Amazonas. Faculty of Economics and Administrative Sciences. Professional School of Accounting,,

5. Franz Tito Coronel Zubiate: D. in Administration. Master in Economic Sciences, mention in Finance. Affiliation: Universidad Nacional Toribio Rodríguez de Mendoza de Amazonas. Faculty of Economics and Administrative Sciences. Professional School of Accounting,,

6. Juan Manuel Buendia Fernandez: D. in Administration; Master of Science with mention in Investment Projects. Affiliation: Universidad Nacional Toribio Rodríguez de Mendoza,,

Abstract:

In a changing business environment, tax evasion poses a crucial challenge that impacts public finances and competitive equity. This study focuses on applying artificial intelligence in the tax management of micro and small enterprises (MSEs) in Chachapoyas, Peru, between 2018 and 2022. The objective of this study is to investigate how the application of artificial intelligence in the tax management of micro and small enterprises (MSEs) in Chachapoyas, Peru, can contribute to greater tax equity and strengthen corporate social responsibility, thus fostering a fairer and more supportive tax environment in the community. The proposed methodology involvescollecting and analyzing the financial statements of micro and small enterprises (MSEs), as well as conducting interviews and questionnaires with their owners. It will focus on five specific objectives ranging from the identification of the causes of tax evasion to the evaluation of MSEs' willingness to adopt technologies in their tax management. In conclusion, promoting the adoption of artificial intelligence could strengthen trust in the tax system, increase tax collection for the common benefit and support the sustainable development of local businesses, generating a positive impact on the community and society as a whole.

Page(s): 269-280

DOI: DOI not available

Published: Journal: International Journal of Membrane Science and Technology, Volume: 11, Issue: 1, Year: 2024

Keywords:

Artificial intelligence , 0 , Micro and Small Enterprises MSEs , Tax evasion , Tax Revolution 4 , Tax Management

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