Original articles |
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| · Interest rate on consumer loans and collection of the value added tax in Peru Holgado Dorado, Kilder; Sánchez Barraza, Bernardo Javier
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| · Sales levels and asset confiscation penalty among commerce sector taxpayers in Peru Llave Angulo, Irvin Luis
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| · Digital platforms and profitability of farmers in the Mantaro valley, Huancayo Arteaga Untiveros, Luis Enrique; Villarroel Nuñez, Eduardo Julián
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| · Tax expenditure and economic growth of the fishing sector in Peru Chung Sanchez, Kenji Alberto; Mamani Ito, Edgar Orlando; Burgos Zavaleta, Fernando
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| · Distribution´s criterion of the cost of public cleaning and concept of collection of taxes in the Provincial Municipality of Callao Armestar Loro, Carlos Andrés
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Review articles |
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| · Business research and development (r&d): a systematic review and scientometric analysis of current trends based on Scopus Olarte-Pacco, Miguel Angel Demetrio; Salinas-Gainza, Freddy Raúl; Ríos-Vera, Katty Jacqueline
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| · Exploration of the global commerce: a comprehensive review of international trade and foreign trade Aranibar-Ramos, Edgar Romario; Quispe-Ambrocio, Abelardo David
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