Conference Agenda

This research develops the application of artificial intelligence (AI), Big Data, and Government-to-Government (G2G) platforms in Peru’s digital tax administration, emphasizing interoperability among SUNAT, RENIEC, and SUNARP as a key condition to optimize revenue collection and reduce the taxpayer’s administrative burden. From its public and academic relevance, the study addresses concepts of automation, tax efficiency, compliance, and transparency, and formulates a general objective aimed at analyzing, through a literature review, the effectiveness of AI, Big Data, and G2G in fiscal management. Specifically, it examines the contributions of AI/Big Data to efficiency, the role of G2G in inter-institutional coordination, the benefits, challenges, and limitations of their integration, and systematizes the evidence to propose a framework applicable to the Peruvian context. The methodology follows a qualitative approach with a non experimental, analytical, deductive, and inductive methods through content analysis and comparative synthesis of scientific literature, current regulations, and institutional experiences. The corpus includes 25 studies (2018–2025) selected for relevance and full-text availability. The main finding is a G2G model proposal supported by AI and Big Data that interconnects the intranets and databases of SUNAT, RENIEC, and SUNARP for the secure, timely, and automated exchange of fiscally relevant information, ensuring traceability and access control, aligned with Peru’s documentary, and cross-sectional design, exploratory–descriptive–propositional scope, and combines legal framework (Supreme Decree No. 164-2021-PCM, Legislative Decree No. 1412, Law No. 31814, and axes 5 and 8 of the 2021 2026 General Government Policy).

The objective of this research was to determine the influence of relationship marketing on customer loyalty in a gymnasium in Chimbote. A quantitative, correlational-causal approach was used, with a non-experimental and cross-sectional design, applying a survey to 100 clients. The results showed a very low positive correlation between relationship marketing and customer loyalty of 0.131, as well as between information management of 0.110 and communication of 0.112. The dimension of recovery of dissatisfied customers presented a moderate negative correlation of -0.051. It is concluded that improvements in marketing strategy are required to increase customer loyalty in the sports fitness sector.

The automation and robotization of tax processes, through the implementation of technologies such as Robotic Process Automation (RPA), is radically transforming tax management worldwide. These technological tools allow streamlining repetitive and routine tasks, such as data validation, tax calculations and reporting, which significantly reduces human errors and increases operational efficiency. In addition, the integration of digital platforms and tax self- management portals makes it easier for taxpayers to carry out procedures, returns and payments online, centralizing information and significantly improving the user experience. The main objective of this paper is to conduct an in-depth analysis of the impact of automation and robotization on tax processes, examining in detail how these technologies are transforming the traditional dynamics of tax administration. It also seeks to assess both the benefits of their implementation and the challenges and limitations that arise in different contexts, whether due to economic, legal, technological, or

social factors. The methodology used is qualitative, based on the review of academic literature, international reports and recent case studies on the implementation of RPA and digital solutions in tax administrations in different countries. Among the main results, it is highlighted that automation contributes to optimize the detection of inconsistencies and tax fraud, improve tax collection and facilitate tax compliance. However, there are also challenges related to the protection of personal data, transparency in the use of algorithms and taxpayers' acceptance of automated systems.

This review systematically examines the role of circular fashion in transforming hybrid omnichannel models in the textile sector to identify its contributions, opportunities, and challenges. The search was conducted in Scopus and included 36 articles published between 2023 and 2025, focusing on the circular economy, digitalization, blockchain, artificial intelligence, omnichannel marketing, and ethical governance. The results show that integrating emerging technologies and hybrid strategies improves traceability, operational efficiency, transparency, organizational resilience, and the personalization of the consumer experience, while also contributing to waste and emissions reductions in the textile value chain. Progress is also evident in business model innovation, sustainable marketing, and inter-firm collaboration. However, cultural, financial, regulatory, and technological barriers persist, as well as limited acceptance of repurposed products in certain consumer segments, particularly in emerging economies. Although the evidence highlights a high transformative potential, further empirical studies, the development of common circularity metrics, and an analysis of the role of governance and public policy are recommended.

The present study analyzes the relationship between influencer marketing and the purchase decision of men in the city of Ica, Peru, during 2025. The study addresses the limited empirical evidence on how male consumers in intermediate cities of Latin America respond to digital marketing strategies. A quantitative, non-experimental, and cross-sectional design was applied, using a structured Likert-scale survey administered to a probabilistic sample of 383 men aged 18 to 34 years. The main variables examined include perceived authenticity, preferred influencers, and frequency of social media use. Results aim to determine the correlation between these dimensions and purchasing behavior. This study contributes to understanding consumer behavior in regional digital markets, providing valuable insights for companies to design more effective, culturally relevant, and gender-inclusive digital campaigns.

Within the context of the healthcare sector in Ica, there is a marked limitation regarding the quality and efficiency of staff in patient service. Given this, this study aimed to analyze the relationship between organizational climate and job satisfaction among employees at a health center located in Ica during the 2025 period. Methodologically, the research adopted a quantitative approach of a basic type, with a correlational scope and a non-experimental, cross-sectional design. A sample of 139 workers was used, applying data collection instruments that demonstrated high internal consistency, obtaining a Cronbach’s Alpha of 0.899 for satisfaction and 0.742 for organizational climate. The results revealed a moderate and significant positive correlation at a general level (Rho = 0.583, p = .000). However, the dimensional analysis provided the most significant finding: while dimensions such as Personal Fulfillment (Rho = 0.755), Involvement (Rho = 0.601), and Supervision (Rho = 0.464) showed a strong influence, surprisingly, no significant association was found for Communication or Working Conditions. It is concluded that satisfaction in this institution depends on motivational factors of self-actualization rather than hygiene factors.