Bibliographic citations
Núñez, J., (2023). Efectos de las transferencias intergubernamentales por incentivos en la recaudación de impuestos municipales en Perú, 2016-2021 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5596
Núñez, J., Efectos de las transferencias intergubernamentales por incentivos en la recaudación de impuestos municipales en Perú, 2016-2021 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/5596
@misc{renati/1128956,
title = "Efectos de las transferencias intergubernamentales por incentivos en la recaudación de impuestos municipales en Perú, 2016-2021",
author = "Núñez Serrano, Joel",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
The public finance literature highlights fiscal incentive policies as a successful way to stimulate the performance of subnational governments. In Peru, the "Incentives Program for the Improvement of Municipal Management - PI" created in 2009 provides conditional transfers to Municipalities throughout Peru, based on the fulfillment of annual objectives. For 2021, 600 million soles have been allocated to finance this program; however, the literature has not studied in depth the effectiveness of the incentive program. In this context, this research aims to analyze the effects of intergovernmental transfers for incentives on the collection of municipal taxes in Peru during the period 2016 to 2021. For this, detailed information on budget spending, collection of taxes and the municipal incentive program. The results show that an increase of one point in the incentive program compliance score is associated with an increase of 4,700 soles in property tax collection. It is also identified that an increase of 10 points in the incentive program score generates an increase of 0.6% in the budget execution of the transport sector, 0.2% for the health sector and 0.19% for the education sector.
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