DIGITAL TRANSFORMATION AND ITS IMPACT ON TAX ADMINISTRATION

Abstract

Digital transformation has become increasingly relevant within the Peruvian tax administration 
as a mechanism for modernizing tax control, auditing processes, and the provision of public 
services. In this context, the objective of this study was to analyze the incidence of digital 
transformation on the Peruvian tax administration, considering developments observed at 
both national and international levels. The research adopted a quantitative approach with a 
descriptive scope and was based on documentary analysis of reports issued by the Organisation 
for Economic Co-operation and Development (OECD), the National Superintendency of Customs 
and Tax Administration (SUNAT), and recent scientific literature on digital government and 
tax modernization. The findings reveal significant progress in tax digitalization, particularly 
through the widespread adoption of electronic invoicing, electronic accounting records, the 
implementation of the Integrated System of Electronic Records (SIRE), and the development 
of digital platforms aimed at taxpayer assistance and tax enforcement. Furthermore, 
electronic invoicing increased reported sales by 7.4%, reported purchases by 5.5%, and VAT
related tax obligations by more than 5%, while more than 83 million electronic invoices were 
validated in Peru during 2024. The study concludes that digital transformation has a positive 
impact on the efficiency of the Peruvian tax administration by strengthening transaction 
traceability, tax control, and tax compliance. Nevertheless, important challenges remain 
regarding institutional interoperability, comprehensive process automation, and digital 
inclusion. It is recommended to enhance integration between public and private information 
systems, expand the use of artificial intelligence tools, and promote digital capacity-building 
programs for taxpayers and public officials.