Factores que influyen en el desempeño de la recaudación del impuesto predial en el Perú para el periodo 2010-2018
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Date
2020
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Universidad Nacional de Trujillo
Abstract
La presente investigación tuvo como objetivo identificar los factores que influyen en el desempeño de la recaudación del impuesto predial en el Perú para el periodo 2010-2018, empleando un modelo econométrico de datos panel con efectos fijos, para lo cual se utilizó información anual de la Cuenta General de La Republica del Ministerio de Economía y Finanzas (MEF) y del Instituto Nacional de Estadística e Informática (INEI) de dichos factores de estudio. En el contenido se describe la evolución y principales características del impuesto predial, población urbana, gasto no financiero, transferencias totales, población con necesidades básicas insatisfechas, otros ingresos tributarios, actualización de catastro y el programa de incentivos durante el periodo de estudio. Indicadores que se utilizó para el presente trabajo a nivel provincial y distrital en el Perú expresados en logaritmos reales. Los resultados muestran que las variables gasto no financiero y otros ingresos tributarios influyen de manera positiva en la recaudación del impuesto predial; además el factor transferencias totales, resultó tener un efecto sustitución en la recaudación para las municipalidades rurales. Y, por último, se registró que, para aquellas municipalidades consideradas urbanas, la variable población resultó ser positiva y muy significativa, ya que un incremento de la misma en un 1%, traerá como consecuencia un aumento del impuesto predial en 0.86%.
ABSTRACT The objective of this research was to identify the factors that influence the performance of the collection of property tax in Peru for the period 2010-2018, using an econometric model of panel data with fixed effects, for which annual information from the General Account of the Republic of the Ministry of Economy and Finance (MEF) and the National Institute of Statistics and Informatics (INEI) of these study factors. The content describes the evolution and main characteristics of the property tax, urban population, non-financial expenditure, total transfers, population with unsatisfied basic needs, other tax revenues, cadastre update and the incentive program during the study period. Indicators that were used for the present work at provincial and district level in Peru expressed in real logarithms. The results show that the variables non-financial expenditure and other tax revenues positively influence the collection of property tax; In addition, the total transfers factor turned out to have a substitution effect on collection for rural municipalities. And finally, it was recorded that for those municipalities considered urban, the population variable turned out to be positive and very significant, since an increase of the same by 1%, will result in a property tax increase of 0.86%.
ABSTRACT The objective of this research was to identify the factors that influence the performance of the collection of property tax in Peru for the period 2010-2018, using an econometric model of panel data with fixed effects, for which annual information from the General Account of the Republic of the Ministry of Economy and Finance (MEF) and the National Institute of Statistics and Informatics (INEI) of these study factors. The content describes the evolution and main characteristics of the property tax, urban population, non-financial expenditure, total transfers, population with unsatisfied basic needs, other tax revenues, cadastre update and the incentive program during the study period. Indicators that were used for the present work at provincial and district level in Peru expressed in real logarithms. The results show that the variables non-financial expenditure and other tax revenues positively influence the collection of property tax; In addition, the total transfers factor turned out to have a substitution effect on collection for rural municipalities. And finally, it was recorded that for those municipalities considered urban, the population variable turned out to be positive and very significant, since an increase of the same by 1%, will result in a property tax increase of 0.86%.
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Keywords
Impuesto predial, Recaudación de impuestos, Catastro