Abstract

This article discusses the importance of taxation in Peru's economy, key to dealing with times of crisis like those currently experienced. This research analyzed the two main agents involved; as for taxpayers, its lack of tax culture has led to a high rate of over 70% informality in the country, and as far as tax administration is concerned, the imminent challenge of changing its bad image and increasing its degree of effectiveness in collecting in the face of the big changes caused by Covid-19. It is also invoked on the reflection of taxpayers because the benefits granted by the State to implement containment and recovery plans are based on the taxes. Finally, it is sought to urge the population to be the protagonists of change and to work to close the gaps that are now limiting. The Government should be required to improve public investment and that economic growth be reflected in the efficient use of resources.

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