Bibliographic citations
Llacctarimay, J., (2021). Implementación de mejoras a la compilación de los ingresos fiscales para la elaboración del marco macroeconómico multianual 2021 - 2024 [Universidad Nacional Agraria La Molina]. https://hdl.handle.net/20.500.12996/5212
Llacctarimay, J., Implementación de mejoras a la compilación de los ingresos fiscales para la elaboración del marco macroeconómico multianual 2021 - 2024 []. PE: Universidad Nacional Agraria La Molina; 2021. https://hdl.handle.net/20.500.12996/5212
@misc{sunedu/3080657,
title = "Implementación de mejoras a la compilación de los ingresos fiscales para la elaboración del marco macroeconómico multianual 2021 - 2024",
author = "Llacctarimay Sánchez, Julissa",
publisher = "Universidad Nacional Agraria La Molina",
year = "2021"
}
The Multiannual Macroeconomic Framework is the most important document in economic matters as it contains the macroeconomic projections of Public Sector revenues and expenditures for a period of four years which includes the year for the public sector budget and the next three years. Therefore, the statistics used for it must be of the highest quality: timely, transparent, and reliable. The objective of this document is to explain the compilation process of tax revenue statistics and the improvements made in this process for the preparation of the Multiannual Macroeconomic Framework 2021-2024. The methodology for compiling and consolidating the statistics follows the guidelines of the Public Finance Statistics Manual of the International Monetary Fund. This document shows the results of introduced improvements by the revenues team, following the suggested by the Manual as those that were necessary in its practical application to the Peruvian reality, such was the case with the improvements made to the compilation of concepts like local governments tax revenues and the central government non-tax revenues. The design and detail of the classification tables are discussed, comparing them with those of the Multiannual Macroeconomic Framework 2020-2023. It is concluded that the changes introduced in the Multiannual Macroeconomic Framework 2021-2024 have been positive, as when monitoring the statistics, the margins between the projected and the finally executed were considerably reduced.
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