El régimen del impuesto predial en las finanzas públicas de los gobiernos locales
In recent years, fiscal policy and public management have been placed on the academic agenda of universities the issue of sustainability of public finances of local governments by paying the various municipal taxes, even knowing that there is little reliable information on effective and equitable re...
| Autor Principal: | Durán Rojo, Luis |
|---|---|
| Otros Autores: | Mejía Acosta, Marco |
| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2015
|
| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/14087/14855 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: |
In recent years, fiscal policy and public management have been placed on the academic agenda of universities the issue of sustainability of public finances of local governments by paying the various municipal taxes, even knowing that there is little reliable information on effective and equitable returns them. Here, we present a study of property tax of Peru in order to share some thoughts on the regulatory design, problems and jurisprudential solutions that have been generated in its implementation and its future possibilities of securing funding for the country’s municipalities. It begins by describing the relevant concepts and figures on public financing, then analyze all regulatory and jurisprudential aspects of that municipal tax. |
|---|