Property tax system on local governments finance

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas

Marco Mejía Acosta¹  Luis Durán Rojo² 

[1] Grupo AELE;Pontificia Universidad Católica del Perú;

关键词: finanzas públicas;    gobiernos locales;    tributación municipal;    impuesto predial;   

DOI  :  

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown