<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2959-9040</journal-id>
<journal-title><![CDATA[Revista Impulso]]></journal-title>
<abbrev-journal-title><![CDATA[Impulso]]></abbrev-journal-title>
<issn>2959-9040</issn>
<publisher>
<publisher-name><![CDATA[Universidad Privada Domingo Savio]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2959-90402025000400121</article-id>
<article-id pub-id-type="doi">10.59659/impulso.v.5i12.174</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Cumplimiento tributario de las MYPES: revisión sistemática de literatura]]></article-title>
<article-title xml:lang="en"><![CDATA[Tax compliance among micro and small enterprises: a systematic literature review]]></article-title>
<article-title xml:lang="pt"><![CDATA[Conformidade tributária das MPMEs: revisão sistemática da literatura]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pardo Huayllas]]></surname>
<given-names><![CDATA[Roberto Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Aspajo Torres]]></surname>
<given-names><![CDATA[Neisser]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Chávez Díaz]]></surname>
<given-names><![CDATA[Jorge Miguel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ferrer Tarazona]]></surname>
<given-names><![CDATA[Royer Santelle]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional Agraria de la Selva  ]]></institution>
<addr-line><![CDATA[Tingo María ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional Mayor de San Marcos  ]]></institution>
<addr-line><![CDATA[Lima ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<volume>5</volume>
<numero>12</numero>
<fpage>121</fpage>
<lpage>129</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.bo/scielo.php?script=sci_arttext&amp;pid=S2959-90402025000400121&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.bo/scielo.php?script=sci_abstract&amp;pid=S2959-90402025000400121&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.bo/scielo.php?script=sci_pdf&amp;pid=S2959-90402025000400121&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Este estudio evalúa cómo las políticas fiscales estatales afectan la percepción de legitimidad entre las micro y pequeñas empresas (Mypes) y su relación con el cumplimiento tributario. Mediante una revisión sistemática basada en el método PRISMA, se analizaron 16 investigaciones de Scopus y SciELO. Los resultados muestran que políticas fiscales percibidas como justas, transparentes y coherentes fortalecen la legitimidad estatal, promoviendo mayor cumplimiento tributario. Se identificaron factores mediadores como confianza institucional, conocimiento tributario y ética empresarial. Se concluye que una política fiscal efectiva debe considerar factores estructurales y psicosociales, orientándose hacia el fortalecimiento de la confianza entre el Estado y las Mypes para garantizar sostenibilidad fiscal equitativa y eficiente.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This study evaluates how government tax policies affect the perception of legitimacy among micro and small enterprises (MSEs) and their relationship with tax compliance. Through a systematic review based on the PRISMA method, 16 research studies from Scopus and SciELO were analyzed. Results show that tax policies perceived as fair, transparent and coherent strengthen state legitimacy, promoting greater tax compliance. Mediating factors such as institutional trust, tax knowledge and business ethics were identified. It is concluded that an effective tax policy should consider structural and psychosocial factors, oriented towards strengthening trust between the State and MSMEs to ensure equitable and efficient fiscal sustainability.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO Este estudo avalia como as políticas tributárias governamentais afetam a percepção de legitimidade das micro e pequenas empresas (MPEs) e sua relação com o cumprimento tributário. Por meio de uma revisão sistemática baseada no método PRISMA, foram analisados 16 estudos de pesquisa do Scopus e SciELO. Os resultados mostram que as políticas tributárias percebidas como justas, transparentes e coerentes fortalecem a legitimidade do Estado, promovendo maior conformidade tributária. Fatores mediadores como confiança institucional, conhecimento tributário e ética empresarial foram identificados. Conclui-se que uma política tributária eficaz deve considerar fatores estruturais e psicossociais, orientada para o fortalecimento da confiança entre o Estado e as MPMEs para garantir sustentabilidade fiscal equitativa e eficiente.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Política fiscal]]></kwd>
<kwd lng="es"><![CDATA[Micro y pequeñas empresas]]></kwd>
<kwd lng="es"><![CDATA[Cumplimiento tributario]]></kwd>
<kwd lng="es"><![CDATA[Legitimidad gubernamental]]></kwd>
<kwd lng="es"><![CDATA[Educación tributaria]]></kwd>
<kwd lng="en"><![CDATA[Tax policy]]></kwd>
<kwd lng="en"><![CDATA[Micro and small enterprises]]></kwd>
<kwd lng="en"><![CDATA[Tax compliance]]></kwd>
<kwd lng="en"><![CDATA[Government legitimacy]]></kwd>
<kwd lng="en"><![CDATA[Tax education]]></kwd>
<kwd lng="pt"><![CDATA[Política tributária]]></kwd>
<kwd lng="pt"><![CDATA[Micro e pequenas empresas]]></kwd>
<kwd lng="pt"><![CDATA[Conformidade tributária]]></kwd>
<kwd lng="pt"><![CDATA[Legitimidade governamental]]></kwd>
<kwd lng="pt"><![CDATA[Educação tributária.]]></kwd>
</kwd-group>
</article-meta>
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