Compliance with tax obligations is an important factor in the post-pandemic economic recovery and is closely linked to the formality of businesses and SMEs, a priority theme in Sustainable Development Goal 8: Decent Work and Economic Growth. The research aimed to determine the impact of tax culture on the compliance with tax obligations of entrepreneurs who operate on social media platforms in the province of Piura, Peru, during the year 2023. This study employed an applied research approach with a quantitative methodology and a correlational scope. Firstly, the levels for each variable and its dimensions were identified through a questionnaire with reliability and validity testing, conducted with a sample of 169 entrepreneurs. Secondly, the correlation was assessed using Spearman's Rho and the incidence was examined through Somers' d test, revealing that tax culture positively influences the compliance with tax obligations of entrepreneurs. Finally, it was found that the dimensions of the tax culture variable also have an impact on compliance with tax obligations. In conclusion, digital entrepreneurs demonstrated a good level of tax culture, which was reflected in their compliance with tax obligations, both in formal and substantive aspects.

Digitization has gained a global presence in organizations across various sectors, becoming a necessity in the banking industry to meet Sustainable Development Goals (SDGs) 8: Decent Work and Economic Growth and 9: Industry, Innovation, and Infrastructure. This research evaluates the impact of banking digitization on the operational costs of a financial institution in Trujillo, Peru, through a descriptivecomparative study. First, the perception of banking digitization activities was assessed in a sample of 120 customers using a Likert-scale questionnaire, revealing that 90% of customers almost always use digital services. Second, operational costs from 2018 to 2022 were evaluated, showing a significant downward trend for each year (p-value=0.001). Finally, there was a 12% increase in revenues between 2018 and 2022 (p-value<0.000). It was concluded that banking digitization in the financial institution was encouraging and significant. Customers expressed a positive perception of adopting digital solutions, emphasizing the convenience and efficiency they provide when conducting transactions through technological devices. This underscores the importance of banking digitization in enhancing the customer experience and optimizing operational processes, thereby increasing revenue and reducing operational costs.