The Integrated System of Electronic Records (SIRE) and its relation to compliance with Tax Obligations of Taxpayers in Peru

This paper evaluates the impact of the Integrated Electronic Records System (SIRE) on tax compliance in Peruvian micro and small enterprises, employing a quantitative design grounded in contemporary behavioural compliance theory and digital-government models. Survey data from 180 accounting professionals were analysed using non-parametric correlation techniques. Results show moderate to strong associations between SIRE usage, perceived functional benefits and the accurate determination of tax liabilities, confirming SIRE's relevance as a compliance-enabling digital infrastructure. Nevertheless, significant constraints persist regarding system usability and technical support. The study underscores the need for enhanced digital-service responsiveness. Future research should incorporate longitudinal datasets and cross-country comparisons to better assess SIRE's scalability and policy implications in emerging economies.