Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.

The study evaluates to what extent logistics performance and its components impact Vietnam’s bilateral export value. The augmented Gravity model is applied on panel data in the period from 2010 to 2018. Logistics efficiency is measured by Logistic performance index (LPI) and its sub-indices developed by the World Bank. A variety of diagnostic tests and estimation methods are employed to ensure the stability of the results. The main findings confirm that all explanatory variables demonstrate the expected signs, and aggregate logistics performance and its sub-indices have positive impacts on Vietnam’s export flows, with the magnitude of logistics impacts is greater than other factors in the research model. Among LPI components of Vietnam, Ease of arranging shipments index is the most influential factor on exports, followed by Infrastructure, Timeliness, and Quality of logistics services. These export’s effects are also identified by partners’ LPI indicators namely Quality of logistics services, Customs, Infrastructure, and Tracking and tracing.

Amid the unfolding Fourth Industrial Revolution, the integration of Logistics 4.0 with agribusiness has emerged as a pivotal nexus, harboring potential for transformational change while concurrently presenting multifaceted challenges. Through a meticulous content analysis, this systematic review delves deeply into the existing body of literature, elucidating the profound capacities of Logistics 4.0 in alleviating supply chain disruptions and underscoring its pivotal role in fostering value co-creation within agro-industrial services. The study sheds light on the transformative potential vested within nascent technologies, such as Internet of Things (IoT), Blockchain, and Artificial Intelligence (AI), and their promise in shaping the future landscape of agribusiness. However, the path forward is not without impediments; the research identifies cardinal barriers, most notably the absence of robust governmental policies and a pervasive lack of awareness, which collectively stymie the seamless incorporation of Industry 4.0 technologies within the realm of agribusiness. Significantly, this inquiry also highlights advancements in sustainable supply chain management, drawing attention to pivotal domains including digitalization, evolving labor paradigms, supply chain financing innovations, and heightened commitments to social responsibility. As we stand on the cusp of technological evolution, the study offers a forward-looking perspective, anticipating a subsequent transition towards Industry 5.0, characterized by the advent of hyper-cognitive systems, synergistic robotics, and AI-centric supply chains. In its culmination, the review presents prospective avenues for future research, emphasizing the indispensable need for relentless exploration and pragmatic solutions. This comprehensive synthesis not only sets the stage for future research endeavors but also extends invaluable insights for practitioners, policymakers, and academicians navigating the intricate labyrinthstry of Logistics 4.0 in agribusiness.

This study is of great significance for understanding the formation and understanding mechanism of new words in English mass media, and also provides a reference for the application of psycholinguistics in vocabulary research.