Indeed, while some praise the continuous improvements implemented by the Tax Administration (SUNAT), especially at the level of digitalization of tax procedures, it is not possible to give all the credit, disregarding the good economic of Peru.
In this sense, an aggressive and quasi-barbaric increase in tax audit in order to increase tax revenues, doesn't seem too consistent with the softness and technological estrategias at SUNAT's headquarters. But apparently it does not matter, because as long as it is friendly with one hand, it could be aggressive with each other, and it appears that this trend will continue growing.
This allows us to recall some aspects, whilst of particular relevance to the taxation and fiscal issued, are still beyond traditional training student or the common of "lawyers". However, this does not detract from the importance of questioning an extra-legal reflection that could generate hypotheses or to establish correlation between different objects. In other words, the fact to wonder "if good economic times and very-aggressive tax audit, will eventually consistent?" represents a step beyond the regular lawyer (or law student). Still represents only the traditional beginning or elementary basics of macroeconomics, particularly the fiscal policies extensively studied by economists.
Indeed, the above is immersed in the world of well-studied countercyclical fiscal policy, which seeks to raise revenue in times of economic expansion, with potential (risks) of contractionary effects (depending on intensity). On the contrary, the pro-cyclical fiscal policies seek to further drive the expansion (or encouraged in any case), through reductions in tax revenue's objective (1).
Interestingly, sometimes fiscal policy is commonly more related to public expenditure rather than public revenue, but, that is because they failed to read "the second half of the book." And others will say that there is only explicit restrictive fiscal policies, (i.e. literally rising nominal tax rates), but they would lack the implicit methods, through greater tax audits control, which thereby also increase the tax burden.
Because of this, a feedback must be generated, in order to highlight some aspects not considered in traditional economics, in particular by the economic policy of a fiscal nature, whereby it is not necessary to move or modify traditional economic variables and numerous quantitative studies to his credit, but simply appeal to economic and legal situations, susceptible (why not) to be quantified, such as increasing the "level" of tax audits and tax supervision.
Thus, both the implicit (tacit) as explicit (expressed) of economic policies must be identified, analyzed, studied, criticized and exposed by the specialists on fiscal and tax matters, particularly those that lie in the Tax Department of EMAE, taking Anwar Shah's Guidelines, among others "tax experts" with strong reputation.
Partner. Tax Department.
(1) Counter-cyclical or cyclical refers, in very basic terms, to the expansion, peak, recession, crisis, recovery / expansion, peak, recession, crisis, etc etc. ..