The purpose of this study is to establish the prevalence of barriers to women’s leadership in the family business in terms of invisibility, the glass ceiling effect, and sexism. We conduct eight semi-structured interviews with women holding leading managerial roles in family businesses in Mexico to identify the factors that impede/facilitate their involvement. We apply the theory of planned behavior (TPB) in order to determine how these factors support/constrain women in their roles. We find that some factors and circumstances are critical for women to achieve an important leadership role in the family business. These factors entail levels of education and experience, the extent to which women participate in strategic decision making and governance of the firm, as well as the support of the company’s founder and other family members for these women’s efficacy and self-esteem. These results challenge some of the extant findings in the literature, thus enriching the current perspectives on the leadership role of women in family firms. Moreover, this research is the first attempt to analyze impediments to women under the TPB perspective as well as one of the few studies conducted on the topic in Latin America, specifically in Mexico.

Tax collection is a source of financing expenses for governments, including the mitigation of the social and economic impacts of diverse disruptions. This applies to Peru, where the amount of corporate tax collected during the Covid-19 pandemic showed a notable variation. This study aims to analyze the impact of various tax management initiatives of the Peruvian government on tax collection during the pandemic from 2019 to 2021. The methodology employs a quantitative approach with a non-experimental research design and longitudinal measurement. Documentary analysis was applied to examine data composed of annual statistical reports relevant to the tax administration organization in Peru, videos, documentaries, conferences, and information related to tax collection. The findings clearly show a fiscal slowdown in 2020 as a consequence of the pandemic; however, considerable growth in tax revenues across different tax regimes, geographic areas of the country, economic sectors, and categories of different taxes collected were reported in 2021. This outcome results from the implementation of various fiscal tax relief measures in the early stages of the pandemic, with their effect being observed in 2021. Thus, it is argued that these measures contributed to the reactivation of the business economy in Peru, improving the country’s economic situation.