Given the emergence in Peru of entrepreneurs who are beginning to formalize in order to generate economic development opportunities for themselves, to market their products and services in domestic and foreign markets, the question arises as to whether the tax incentives or benefits that promote such formalization are a useful tool, or whether they turn out to be a stumbling block. For this reason, this book presents an investigation carried out with the objective of determining the possible influence of tax benefits on the formalization of small manufacturing companies in the province of Ica.