As is public knowledge, considering the current difficult economic and geopolitical context, the economies of the entire world have been affected to a greater or lesser extent, which directly affects the business climate in the countries, under this context many governments have been applying harsh austerity measures, but like governments, companies are also affected and several adopt various defensive strategies in order to survive and stay in the market, one of them being cost reduction.
In order to illustrate one of the government measures in the area of austerity and optimization of services, which are being proposed in various countries, I am going to take the Peruvian case as a model, in terms of optimizing tax compliance.
One of the most controversial public entities since its creation has been the National Superintendency of Customs and Tax Administration (SUNAT) and is that due to its collection and inspection function, it has not been seen with good eyes by citizens and pseudo-entrepreneurs, who always They have been used to profiting at the expense of evading or avoiding taxes and that far from contributing to the development of the country as millions of honest taxpayers do, striving and improving their productivity to be more competitive in the market, they have unfairly managed to obtain large incomes.
Thus, in order to improve the timely tax compliance of taxpayers, in accordance with technological advances, SUNAT has issued Superintendency Resolution No. 155-2017 by which it is obliged that as of 2018 only vouchers be used of electronic payment in the following cases: exporting companies that as of 2017 make annual exports greater than or equal to 75 tax units (UIT), medium and small companies (MYPES) that as of 2017 obtain income equal to or greater than 150 UIT, new companies that have taken advantage of the MYPE tax regime, special income regime or general regime.
In this regard, I must express that in principle I agree with the obligation to use the electronic payment receipt, but nevertheless, for this and other actions that improve procedures or automate processes to be successful, it is necessary to work more on the issue of tax awareness in our country, and also in always seeking to adopt administrative management models, under purely technical criteria, banishing any kind of political interference or power groups.
In this sense, since human resources are the most valuable asset of organizations, the management of human resources management in the entire public sector in our country must base its actions by establishing career lines based on meritocracy, where it is allowed to all workers have access to the highest management positions, with full transparency, establishing fair pay scales, 360 ° performance evaluation systems for all staff, exhaustive hiring processes, permanent training, and unrestricted respect for labor rights and to collective bargaining.
In this way, with the appropriate use of technology, with suitable personnel committed and identified with their institution, and with the development of a tax awareness in the public, SUNAT will fulfill its functions with efficiency and effectiveness and the efforts that it has been making to make life easier for taxpayers will succeed, with the consequent benefit for the country.
