The Integrated Electronic Records System (SIRE) as a Tax Compliance-by-Design Instrument: An Analysis from the Tax Administration 3.0 Framework
DOI:
https://doi.org/10.53641/junta.v9i1.171Keywords:
digital tax administration, SIRE, tax compliance, digital transformation, electronic invoicing, tax administration 3.0.Abstract
Digital transformation has driven the evolution of tax administrations toward models focused on preventive compliance and the integration of tax processes into taxpayers’ operational systems. In this context, this study analyzes the Integrated Electronic Records System (SIRE), implemented by Peru’s National Superintendence of Customs and Tax Administration (SUNAT), through the lens of the Tax Administration 3.0 framework and the Tax Compliance by Design approach. A qualitative research design was adopted using an instrumental case study supported by the documentary analysis of tax regulations, technical documentation, and specialized literature. The findings indicate that SIRE integrates information from electronic invoices to generate automatic sales and purchase records, enhancing the traceability of economic transactions and facilitating tax determination processes. Furthermore, the system incorporates interoperability, automation, and large-scale data processing mechanisms that contribute to reducing compliance costs. It is concluded that SIRE represents a significant advancement in the modernization of the Peruvian tax administration and provides a valuable reference for digital tax transformation initiatives across Latin America
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