EVOLUTION OF VIRTUAL ASSISTANCE IN THE INTERACTION BETWEEN TAXPAYERS AND TAX

The article analyzes the importance of digitalization in tax assistance in Peru, highlighting its relevance in the post-pandemic context as a means to improve the interaction between the tax administration and taxpayers. The study aims to evaluate the transition from face-to-face to virtual assistance, its impacts on efficiency, accessibility and tax compliance. The methodology combines bibliographic research, with analysis of national and international publications with field research including interviews, statistical analysis and satisfaction surveys. The results show significant advances in the implementation of technologies such as chatbots, mobile applications and digital channels, which have reduced waiting times and operating costs, increasing user satisfaction. However, challenges such as the digital divide and the need for regulatory frameworks to protect taxpayers' rights in digital environments are identified. The conclusions of the study highlight that digitalization in tax administration has improved the efficiency and accessibility of tax services, allowing greater interaction between taxpayers and authorities. However, challenges remain, such as the digital divide, data protection and the need for an adequate regulatory framework. Finally, the importance of balancing automation with transparency and fairness in decision making is emphasized, ensuring that the modernization of the tax system promotes greater trust and tax compliance. Future research could address digital divide, personalization with AI, and metaverse integration to improve virtual tax assistance.