Evaluación técnica del cumplimiento del compromiso "Mejora de los niveles de recaudación del Impuesto Predial" del Programa de Incentivos a la mejora de la Gestión Municipal - PI 2023

Abstract

District and provincial municipalities or also called local governments, are the institutions that are closest to the citizen and that receive various income, such as: transfers from the central government, financing through debt, current and capital income. The participation of the first two incomes amounts to more than 80% of the total, as indicated by the National Institute of Statistics and Informatics in its document “Peru: Municipal Management Indicators 2023”, therefore, the central government is looking for different strategies so that municipalities generate their own income through greater collection of municipal taxes and can be self- sustaining over time. In this context, the Ministry of Economy and Finance created the “Incentive Program for the improvement of Municipal Management”, encouraging municipalities to fulfill commitments in order to improve their management and municipal finances in exchange for a monetary transfer. In this regard, this program includes Commitment 2 “Improvement of property tax collection levels”, implemented by the General Directorate of Public Budget of the Ministry of Economy and Finance, which aims for municipalities to increase the levels of property tax collection. property tax. In this sense, this work develops the evaluation and analysis of the results of the participation of municipalities in Commitment 2 “Improvement of property tax collection levels” for the year 2023, distributed in four chapters. Chapter I details the background and regulatory framework used by the Ministry of Economy to prepare the “Incentive Program for the Improvement of Municipal Management” (PI). Chapter II develops the problem statement, which establishes the concepts and considerations referred to Commitment 2 “Improvement of property tax collection levels” of the PI. Chapter III defines the approach to the methodology for evaluating compliance with the aforementioned Commitment by the municipalities, in which reference is made to the work carried out under the position of “Consultant for the consolidation and analysis of information for technical assistance.” to the Municipalities of the Investment Project “Improving the Management of Public Revenue Policy with Emphasis on Municipal Tax Collection” in the Subnational Taxation Office of the General Directorate of Revenue Policies Public of the Ministry of Economy and Finance. Chapter IV details the analysis and results of the municipalities' compliance with Commitment 2 “Improvement of property tax collection levels” of the PI 2023, pointing out the most important and outstanding results of said commitment. Finally, the conclusions and recommendations are presented, considering what was stated in the previous chapters.