El presente trabajo de investigación tiene como objeto otorgar incentivos para
incrementar el nivel de desarrollo de proyectos de inversión mediante el mecanismo de
Obras por Impuestos fomentando la inversión privada.
La metodología implementada desde la revisión de la documentación y normativa
vigente que aprobaron el mecanismo de OxI para identificar el problema, y con ello,
diseñar la arquitectura del problema; siendo, el bajo nivel de desarrollo de proyectos de
inversión pública mediante el mecanismo de OxI.
En segundo orden, se realizaron entrevistas personales, semiestructuradas, a
funcionarios de las entidades involucradas en OxI, expertos y usuarios del mecanismo
para complementar las causas teóricas, siendo que del resultado se lograron determinar
las causas principales: (i) Inadecuada promoción de la modalidad de OxI por las entidades
involucradas, (ii) Falta de personal con capacidades para la implementación de OxI y (iii)
Falta de incentivos a las municipalidades distritales y empresas privadas
En tercer lugar, tenemos que se ha realizado un análisis, con la hipótesis
planteada, siendo que la causa principal es la falta de incentivos. Y en ultimo orden, se ha
realizado el análisis para determinar la deseabilidad, factibilidad y viabilidad del prototipo
de innovación para asegurar su implementación.
Finalmente, se determina que el nivel de ejecución del mecanismo de OxI, desde
su aprobación no ha alcanzado ser sostenible y promover su ejecución en aquellas
entidades que presentan brechas en servicios básicos. Por ello, se debe aprobar el
otorgamiento de incentivos para asegurar la continuidad de OxI. / The purpose of this research work is to provide incentives to increase the level of
execution of investment projects through the Works for Taxes mechanism, promoting
private investment in district municipalities.
The methodology implemented from the review of the current documentation and
regulations that approved the OxI mechanism to identify and define the problem, and
thereby, design the architecture of the public problem; Subsequently, carry out a review of
the academic literature in order to identify the theoretical causes of the problem.
Secondly, personal, semi-structured interviews were carried out with officials of the
entities involved in the implementation of OxI, experts and users of the mechanism to
complement the theoretical causes, and from the result it was possible to determine 3 main
causes: Lack of incentives for public entities and private companies that execute the
mechanism, insufficient promotion of the mechanisms among the entities involved, and
budgetary and administrative limitations in the process of execution of the mechanism.
Thirdly, we have that an analysis has been carried out, with the hypothesis raised,
being that the main cause is the lack of incentives for public entities and companies that
choose to execute investment projects through the OxI mechanism, compared to the
implementation of the mechanism in other countries. And lastly, the analysis has been
carried out to determine the desirability, feasibility and viability of the innovation prototype
to ensure its adequate implementation.
Finally, it is determined that the level of execution of the OxI mechanism, since its
approval, has not been sustainable and has not promoted its execution in those entities
that present gaps in basic services. Therefore, the approval of incentives in favor of private
entities and companies must be approved to ensure their continuity in the mechanism.
| Identifer | oai:union.ndltd.org:PUCP/oai:tesis.pucp.edu.pe:20.500.12404/28660 |
| Date | 13 August 2024 |
| Creators | Moyano Antayhua, Jhosselin Marisol |
| Contributors | López Villanes, Noam Dante Valentín |
| 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, application/pdf |
| Rights | info:eu-repo/semantics/openAccess, http://creativecommons.org/licenses/by-nc/2.5/pe/ |
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