Escuela Profesional de Contabilidad, Facultad de Ciencias Empresariales, Universidad Peruana Unión, Puno, Perú.
Facultad de Ingeniería y Gestión, Universidad Nacional Tecnológica de Lima sur, Lima, Perú.
PLoS One. 2023 Jun 16;18(6):e0286617. doi: 10.1371/journal.pone.0286617. eCollection 2023.
Influencers generate opinions in individuals through multiple virtual platforms, this phenomenon implies social influence that induces consumers to buy and direct these activities to the sponsorship of brands, which means monetary income for the influencer. Many of these incomes are not reported to the tax system, which causes evasion due to misinformation or lack of knowledge. Therefore, the need for a correct adaptation and interpretation of the Peruvian tax regulations for the payment of taxes on income received by this segment of taxpayers was observed. The purpose of this research was a guide that interprets, simplifies the processes and provides a regulatory framework for tax compliance for domiciled and non-domiciled influencers. The tax guide was designed thanks to the adaptation of the Scribber methodology and consisted of 4 steps: Familiarization, coding, theme generation, defining themes. The guide was organized in level 01, describing how to achieve the tax obligation in the sector of digital taxpayers influencers, level 02, where the activities described by the regulations are mentioned and level 3, tax procedures carried out by the tax administration to influencers. This guide is an aid to define the category that attributes the taxpayer's tax payment method. By identifying the tax categorization code according to the type of activity. It identifies the key factors to be able to interpret and adapt the law to the influencer's activities.
意见领袖通过多个虚拟平台在个人中产生影响，这种现象暗示着社会影响力，促使消费者购买并引导这些活动成为品牌赞助，这意味着意见领袖有货币收入。这些收入中有许多没有向税务系统报告，由于信息错误或缺乏知识而导致逃税。因此，需要对秘鲁税法进行正确的调整和解释，以便对纳税人的这一部分的收入征税。本研究的目的是制定一份指南，解释、简化流程，并为纳税居民和非纳税居民意见领袖的税收合规提供监管框架。税收指南是通过适应 Scribber 方法论设计的，包括 4 个步骤：熟悉、编码、主题生成、定义主题。该指南在第 01 级进行了组织，描述了如何在数字纳税人影响者领域实现纳税义务，第 02 级提到了法规描述的活动，第 3 级则介绍了税务管理局对影响者执行的税收程序。该指南是帮助定义纳税人纳税方式的分类的辅助工具。通过根据活动类型识别税务分类代码来实现。它确定了关键因素，以便能够解释和适应法律以适应影响者的活动。
