Documento identidad nacional electrónico: Seguridad asociada y mecanismo de ampliación tributaria*

The purpose of this research is to understand and interpret the meaning and importance of the National Electronic Identity Document (-eID ), as it is a reliable means of identification that helps us to carry out online transactions and, thus, expand the tax base in Peru. The methodology was of a qualitative approach, exploratory type, through the naturalistic and interpretive paradigm and the use of the hermeneutical method. Likewise, the technique of in-depth interviews with experts from various disciplines was applied. The results indicate that the eID emerges as an alternative that allows taxpayers to carry out various financial operations while respecting their constitutional tax rights. Therefore, using the eID, our demanding society embraces the increasing challenges where the Tax Administration incorporates the corresponding means of payment according to current regulations. However, the Peruvian State must establish alternative management policies that allow a reliable tax culture.