Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones

International Monetary Fund

No 2022/035, IMF Staff Country Reports from International Monetary Fund

Abstract: The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). 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. Both 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.

Keywords: authorities of Peru; profit sharing; SME regime; E. SEZ; SEZ tax expenditure; Income tax systems; Income and capital gains taxes; Income; Tax collection; Real exchange rates; Caribbean; South America; Central America; Global (search for similar items in EconPapers)
Pages: 68
Date: 2022-02-11
New Economics Papers: this item is included in nep-pub
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