🌎 Last week, Universidad Nacional Jorge Basadre Grohmann in Peru released Issue 7(1) of its prestigious journal Economía & Negocios. This is not a tax publication per se, but some of its issues feature articles discussing field research in taxation.
💡 This is a list of the tax-related articles published in three issues of Economía & Negocios: Issues 5(2), 6(2) and 7(1), from 2023, 2024 and 2025. As usual, the Latin American Tax Policy Forum (LATPF) adds after each entry a recommendation of an article written about a similar topic by another LatAm author (or published in a LatAm journal). Articles marked with the icon ©️ are recommended by LATPF’s Curated Section, which individual and institutional subscribers can access on our webpage. ❤️ Consider supporting our project and subscribing here (https://latpf.org/subscritpion):
✅ “Cumplimiento de las obligaciones fiscales y su relación con las infracciones tributarias en la empresa ABC SAC”, by Emely Noa Cayalle: https://bit.ly/4cSlitA
©️ “Tax compliance metrics in emerging economies: lessons from Ecuador and its regional neighbors”, by John Arias Izquierdo. Published in Caribbean Tax Law Journal by IFA Branch Curaçao-Aruba-Sint Maarten (2025): https://bit.ly/41xiOg8
✅ “Control de evasión tributaria y sostenibilidad económica en personas con negocio en el mercado Colonial Center, Bellavista, Callao, Perú, 2022”, by Alejandro L. Silva, Edith L. P. Huaraca, BENITO LARROCHE and Carlos Antonio M. Zevallos.
©️ “A Estreita Relação entre Tributação e Responsabilidade Social Corporativa das Empresas Multinacionais”, by Anna Karla B. and Hertha Urquiza. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2021): https://bit.ly/4jVPK8v
✅ “Control tributario en la gestión contable de la empresa Transporte, Minería y Construcción de la ciudad de Huaraz”, by NATALY LEON APARICIO and Milagros Yajaira Salazar Ramos: https://bit.ly/3ENdAnK
©️ “IVA y NIIF: un análisis de su relación e incidencia en la base gravable”, by Carlos Ariel Ossa Urrea. Published in Revista Derecho Fiscal by Universidad Externado de Colombia (2020): https://bit.ly/3GszI7y
✅ “La auditoría tributaria y su influencia en las sanciones tributarias de las micro y pequeñas empresas de la región Puno, periodos 2023-2024”, by Karen Anait Armuto Quispe: https://bit.ly/4juG9Wp
©️ “Efeitos da responsabilidade tributária de gestores na relação entre autuação e agressividade fiscal”, by Fabiano de Castro Liberato Costa and Roberto Carlos Klann. Published in Revista Contabilidade & Finanças by Universidade de São Paulo (2023): https://bit.ly/44Igdli
✅ “Cultura tributaria y cumplimiento de obligaciones tributarias en un mercado de San Juan de Lurigancho, 2024”, by Astrid Karolyn Limaco Garcia and Yolanda P. De La Cruz: https://bit.ly/42NQHIN
©️ “Cultura Tributaria e Imaginario Social en el Estado de Jalisco, México”, by MARCO ANTONIO DAZA MERCADO, Antonio Sánchez Sierra and JAVIER RAMIREZ CHAVEZ. Published in Revista de Estudios Tributarios by Universidad de Concepción (2024): https://bit.ly/4jBHkn2
