Dataset on Professional accounting training and tax compliance in firms operating under partial financial reporting standards

This dataset contains firm-level quantitative information on accounting practices and tax compliance outcomes of Peruvian firms for the period 2022–2024. The dataset integrates publicly available administrative records with primary survey data, enabling analysis of the association between professional accounting involvement in financial reporting and observable tax compliance behavior in contexts characterized by partial implementation of financial reporting standards.

Tax compliance information is derived from public administrative records provided by the Peruvian tax authority (Superintendencia Nacional de Aduanas y de Administración Tributaria – SUNAT). Data related to accounting practices and financial reporting characteristics were collected through a structured survey administered to a randomly selected sample of firms. Professional accounting involvement is recorded as a binary indicator identifying whether a certified public accountant prepared the firm’s annual tax return. Financial reporting practices are captured through Likert-type items assessing accounting consistency, adjustments and corrections, and the usefulness of financial information.

The dataset includes observations from 1,500 firms subject to formal accounting obligations under International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs), excluding firms operating under simplified tax regimes. This dataset is suitable for replication studies, comparative analyses, and alternative empirical evaluations of accounting professionalism, financial reporting practices, and tax compliance in emerging economies.