[{"bbox": [114, 153, 994, 181], "category": "Text", "text": "tool to promote their economic and social integration and adequate contribution to the economy."}, {"bbox": [114, 194, 1075, 283], "category": "Text", "text": "The integration of youth is also difficult – either because of their lack of adequate competences to enter the formal labour market or because, if they have them, they prefer to migrate to countries that can offer better wages and benefits to them."}, {"bbox": [114, 299, 1075, 387], "category": "Text", "text": "Last but not least, the situation of people with disabilities, racial and sexual minorities remains challenging with strong cultural prejudices against those minorities and their participation in the normal functioning of public and private corporations."}, {"bbox": [114, 403, 1075, 552], "category": "Text", "text": "In Peru, 5.2% of the population has some kind of disability which represents more than 1.5 million people, of which a bit more than half of them (52.1%) are women. A significant percentage of persons with disabilities (61.4%) has more than one disability, being physical (59.2%), visual (50.9%) and hearing (33.8%), the most common of them. Almost half of the population with disabilities in the country (43.6%) is between 15 and 64 years old – is in working age population (WAP)¹⁶."}, {"bbox": [114, 568, 1075, 687], "category": "Text", "text": "Among WAP, 6.6% are persons with disabilities, making up for less than 2% of total workers. Of the total number of people with some disability who are of working age, the unemployment rate is 12.1% almost three times the unemployment rate for the population as a whole. In the case of women with disabilities, unemployment is 13.9%, higher than in men (11.1%)¹⁷."}, {"bbox": [114, 702, 1075, 791], "category": "Text", "text": "Peru has a significant amount of legislation in favour of human rights, including the national multisectoral policy on disability for development to 2030. However, many of these laws lacked regulations or budget, which made them inoperable for persons with disabilities."}, {"bbox": [114, 806, 1075, 1078], "category": "Text", "text": "The MTPE centers for intermediation services (“Centros de Empleo”) are progressively embracing a more inclusive approach, focusing on developing targeted protocols and tools with a focus on specific vulnerable groups, such as disabled or migrants to break stereotypical, physical and productive barriers to increase their chances of entering into the labour formal market and find decent jobs. It is a process that has just started and a lot still needs to be done. The EU project “Peru Social” is supporting the initial steps of this re-focusing of the services offered by the Centers. The action that is presented in this document includes the definition and support of the implementation of the European supported recognition to enterprises who commit in employing formally vulnerable persons in their organizations. These norms will be developed together with the European Chambers of Commerce in Peru."}, {"bbox": [114, 1094, 928, 1121], "category": "Section-header", "text": "## Informality has implications in the number of taxpayers and tax revenues - SUNAT"}, {"bbox": [114, 1136, 1075, 1283], "category": "Text", "text": "The tax system in Peru is characterized by a narrow tax base. The tax-to-GDP ratio is at 17 percent, well below the Latin American average of 30 percent. High informality means high number of businesses and individuals who do not pay taxes, resulting in low tax compliance. OECD estimates that only 8% of the active population from Peru pays income taxes and that tax evasion costs Peru approximately 5.5 percent of GDP."}, {"bbox": [114, 1300, 1075, 1419], "category": "Text", "text": "SUNAT, the Agency responsible for tax administration, has made progress in introducing information system and the use of advanced technologies to improve tax payer registry, which is now digitalized. It has also recently introduced simplified procedures for the registry of employees (la “Planilla”) of micro and small enterprises."}, {"bbox": [114, 1436, 1075, 1524], "category": "Text", "text": "Several problems still persist in ensuring the interoperability of the employees registry with the MTPE, limiting the possibilities for a systematic exchange of information. Improved information collection and information sharing combined with better enforcement can increase revenue collection. Simplifying"}, {"bbox": [87, 1574, 510, 1599], "category": "Footnote", "text": "16 ENEDIS 2012 - COMPLETO.pdf (inei.gob.pe)"}, {"bbox": [87, 1599, 1141, 1646], "category": "Footnote", "text": "17 Experts of the Committee on the Rights of Persons with Disabilities Commend Peru's Reform of Disability Legislation, Ask Questions on Discrimination of Migrants, Refugees and Minorities with Disabilities | OHCHR"}, {"bbox": [1035, 1680, 1142, 1705], "category": "Page-footer", "text": "Page 9 of 29"}]