PDF(Pubmed)
Abstract：
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.
摘要：
有影响力的人通过多个虚拟平台在个人中产生意见，这种现象意味着社会影响力，诱使消费者购买并将这些活动导向品牌的赞助，这意味着影响者的货币收入。这些收入中的许多没有报告给税收系统，由于错误信息或缺乏知识而导致逃避。因此,观察到需要对秘鲁税收法规进行正确的调整和解释，以支付这部分纳税人收到的收入的税款。这项研究的目的是解释，简化流程，并为注册和非注册影响者提供税收合规监管框架。税收指南的设计归功于Scribber方法的适应，包括4个步骤：熟悉，编码,主题生成,定义主题。该指南是在01级组织的，描述了如何实现数字纳税人影响者部门的税收义务，第02级，其中提到了法规描述的活动，第3级，由税务管理部门向影响者执行的税务程序。本指南有助于定义纳税人纳税方式的类别。通过根据活动类型识别税收分类代码。它确定了能够解释和适应影响者活动的法律的关键因素。
