Resumen

HUAMANNAHUI LOAYZA, Narda. Analysis of the Tax Regime and its Contribution to the Sustainable Growth of Aesthetic Services Companies in Lima 2024. Revista Economía y Política [online]. 2026, n.43, pp.125-141.  Epub 30-Ene-2026. ISSN 2477-9075.  https://doi.org/10.25097/rep.n43.2026.07.

The research aimed to determine the association between the tax regime and business growth of aesthetic service establishments during the year 2024. It was framed within SDG No. 16, promoting fair and inclusive societies, with an emphasis on socio-labor rights. The study was applied, quantitative, descriptive-correlational, and non-experimental cross-sectional. The population comprised 60 businesses, of which 25 formed the sample. Forty percent of respondents considered the tax regime to be high, 28% medium, and 32% low; 64% considered business growth to be high, 28% medium, and 8% low. A positive and significant relationship was found between both variables, Spearman's Rho = 0.758 with Sig. = 0.000. Tax education targeted at this sector is required so that they understand the most convenient regime; The NRUS and RMT promote the development of small beauty businesses by reducing costs and improving liquidity.

Palabras clave : tax regime; innovation; market expansion; operational efficiency.

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