Citas bibligráficas
Tijero, D., Quispe, K. (2023). Incumplimiento de primera Regla Fiscal en la Municipalidad Provincial del Callao, 2022. [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670346
Tijero, D., Quispe, K. Incumplimiento de primera Regla Fiscal en la Municipalidad Provincial del Callao, 2022. [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670346
@misc{renati/409927,
title = "Incumplimiento de primera Regla Fiscal en la Municipalidad Provincial del Callao, 2022.",
author = "Quispe Gonzales, Karen",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The objective of this research work is to determine the non-compliance with the fiscal rule in the provincial municipality of Callao, 2022. Said fiscal rule is the balance of the total debt and is composed of the difference between current income and total debt balance, which should not be greater than 100%. The methodology carried out is qualitative, for this purpose semi-structured interviews were carried out with three experts and a documentary review based on the problem raised. Once the interviews and documentary review have been carried out, it is concluded that there is a relationship between the optimization of current income and compliance with fiscal regulations regarding the total debt balance in the Provincial Municipality of Callao for the year 2022. On the one hand, the high collection goals set by the Ministry of Economy and Finance (MEF) based on the municipality's own income limits the ability to meet the current income of each year. On the other hand, the total debt balance increased, due to the lack of timely payments of contributions to the AFP and contributions from ESSALUD and SUNAT, which generated high interest pending to be paid. Consequently, the municipality is obliged to comply with the corrective measures by the MEF. Finally, the Provincial Municipality of Callao would stop carrying out corrective measures if the balance of the total debt improves, which is feasible by applying the debt disclosure regime for contributions with SUNAT and ESSALUD and the new law No. 31888 Payment Rescheduling Regime AFP.
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