Municipal taxes facilitate the provision and maintenance of municipal public services of street
sweeping, solid waste collection, parks and gardens and citizen security, which are the basic services
provided by local governments for the maintenance of the city. However, in the last four years, the
Peruvian press has reported crises in the provision of such services in the districts of Comas, Rímac or
others, stating that this is due to the low collection of the tax that does not allow to maintain in time
the benefit .
This low collection, often due to the lack of tax culture that citizens have, but is also affected by noncompliance
with legal prerogatives, as was in 2005 with the issuance and subsequent publication of
STC N ° 041-2004 -AI-TC and 00053-2004-PI / TC, issued by the Constitutional Court, whose effects
implied the non-requirement of the tribute, and laid down criteria that are obligatory observance by
local governments.
The present work develops an investigation to the municipal taxes, being a tribute of difficult
determination and that is sometimes surpassed by the reality. Therefore, in the present work it has
been considered to carry out this evaluation from Ordinance No. 413-MSI of the Municipality of San
Isidro for the 2016 fiscal year, considering that local government as one of the most modern in the
capital .
This work presents an explanatory - descriptive approach, considering that it is important for the
reader to know the budgets that enable local governments to design the regulations and guidelines
that, in principle, ensure an equitable burden of the cost of services that In accordance with the criteria
established by the Constitutional Court in the judgments handed down in cases Nos. 041-2004-AI-TC
and 00053-2004-PI / TC, as well as the ratification carried out by the Provincial Municipality which
oversees the legal system In tax matters with respect to the rates by municipal taxes.
On the other hand, this research will allow us to determine the need to have a regulatory framework
that ensures a correct distribution of the cost of services, ensuring their fairness, and providing the
national and local government with knowledge that will facilitate the creation of normative devices
that allow them To make improvements in the norms that regulate the municipal taxes.
For the development of the present work, a theoretical-dogmatic methodology has been used,
implying a bibliographic review for its corresponding doctrinal analysis, which is complemented with
the jurisprudence of national courts, using a descriptive-explanatory method that will allow a thorough
analysis of the Objectives for the development of this work, which is outlined in three chapters.
In the first chapter, the legal and normative guidelines that the local government has to deal with to
validly regulate the rate of municipal taxes are developed, evidencing the complexity in its design that
involves the participation of different organic units of the local government, as well as the participation
of The provincial municipality in ratification; The latter being the condition that determines its validity.
On the other hand, it identifies the public institutions that make a revision of the rule that regulates
the municipal taxes at the request of the taxpayers through claims or denunciations.
The development of this chapter will allow the reader to know the structure of the tax norm that
regulates the municipal taxes and the guidelines that delimit its design, the areas or institutions that
participate in this activity, as well as the opinions and resolutions related to the municipal taxes , In
order to ensure its legality, validity, determination and enforceability of the tax obligation.
In the second chapter, the content of the tax standard is delineated according to the aspects of the tax
incidence hypothesis, developing its practical application and identifying the drawbacks for the
determination of the municipal tax rate in the district of San Isidro. This chapter highlights the difficulty of the tax rule applied to reality, affecting the enforceability of the
tax liability, since the tax law can not be applied in an integral manner.
In the third chapter, the tax obligation of municipal taxes is developed, based on what was specified
in Ordinance No. 413-MSI that regulates the tax regime in municipal taxes for the 2016 fiscal year.
This chapter analyzes the subjects of the tax obligation, the exemptions established in the tax norm,
and the considerations made by the Municipality of San Isidro to establish the cost of public services
that support the collection of the tax and the criteria Used.
These three chapters expose the difficulties that arise in the regulation and application of municipal
taxes, so that these can be envisaged by local government regulators and ensure the collection of such
taxes, ensuring the provision of municipal public services.
This work has been developed taking into account the legislative changes that have been issued by
the Executive Power since it has been granted legislative powers by the Congress of the Republic, as
well as the new Resolutions of Mandatory Enforcement issued by the Fiscal Court, which have not
Affected to a large extent the rates of municipal taxes.
| Identifer | oai:union.ndltd.org:PUCP/oai:tesis.pucp.edu.pe:20.500.12404/14735 |
| Date | 09 August 2019 |
| Creators | Pizarro Salas, Deniss Diana |
| Contributors | Ruiz de Castilla Ponce de León, Francisco Javier |
| Publisher | Pontificia Universidad Católica del Perú, PE |
| Source Sets | Pontificia Universidad Católica del Perú |
| Language | Spanish |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess, http://creativecommons.org/licenses/by-nc-nd/2.5/pe/ |
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