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This paper assesses Peru's fiscal transparency practices in comparison with the IMF's Fiscal Transparency Code …, including the new draft pillar on resource revenue management. Peru's practices meet most of the principles of the IMF's Fiscal …
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calculation are estimated to bring in a little over 1 percent of GDP in revenues. Given Peru's low level of tax collections, both …
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The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions...
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Peru entered the pandemic with a sustained track record of implementing very strong policies amid very strong economic …
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