Influence of the tax benefits of the MYPE Tax Regime on business management in the hardware sector of the Jesús María District, Lima – 2022.
DOI:
https://doi.org/10.70577/asce.v5i1.729Keywords:
Tax benefits; micro and small businesses; tax knowledge; fiscal policy; hardware sector.Abstract
Micro and small enterprises (MSEs) constitute an important pillar of the Peruvian economy; however, their stability and development largely depend on taxes and on the tax benefits established by the State, the present study analyzed the perception of tax benefits and the level of knowledge about tax rates among hardware business owners in the district of Jesús María, Lima. A quantitative research approach with a descriptive scope was developed, in which entrepreneurs participated through convenience sampling. The information was collected through a structured questionnaire with a Likert-type scale and subsequently processed using descriptive statistics with Python in the Google Colab environment. The results show a low and homogeneous perception regarding tax benefits, reflecting a limited appropriation of fiscal incentives as economic advantages within business activity. In contrast, tax knowledge among entrepreneurs shows uniformity, although this knowledge does not translate into a positive assessment of the existing benefits. Likewise, a discrepancy is identified between the benefits established under the MYPE Tax Regime and the perception that entrepreneurs have regarding their usefulness in business practice. In conclusion, although the regulatory framework includes incentives aimed at strengthening the management of MSEs, these do not generate a clear perception of their advantages, making it necessary to improve the mechanisms for dissemination and implementation of tax benefits.
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Copyright (c) 2026 Silvia Elena Huatangari Fernández, Julio Andrés Palomino Silva
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