Tax Policy in Peru: A Post-Pandemic Analysis

Abstract

Objective: To analyze the research production, both international and national, regarding tax policies in the post-pandemic framework, taking into consideration the different trends or orientations assumed by experts to reactivate the economy and, thus, guarantee the liquidity of companies in the current crisis situation.

Methodology: The SCOPUS and Scielo databases were consulted in order to extract the most updated information necessary. Articles published between 2020 and 2023 were used.

Results: The results of the analysis demonstrate the relevance of the application of an expansive tax policy to reactivate the economy in the medium and long term.

Discussion: It is discussed and concluded that, although the tax policies applied have been pertinent and necessary for some sectors, a rethinking of these policies is required in order to accurately channel a reactivation, focused mainly on micro and small enterprises, which have been the most affected by the current crisis generated by the COVID-19 pandemic.