Collection of Property Tax and Rural Municipal Fees in Peru
DOI:
https://doi.org/10.57063/ricay.v5i2.201Keywords:
Institutional capacity, collection, property tax, municipal taxes.Abstract
In this paper we have identified that in Latin America, as well as in Peru, there is a deficient municipal institutional capacity for municipal tax collection, but there are also coincidences in delinquency, lack of correct information to the taxpayer and the need to search for new collection strategies. The main objective is to identify and categorize successful strategies of municipal institutional capacity to improve the collection of property tax and municipal taxes. The study of 50 scientific articles selected from academic databases and specialized repositories, such as Scopus, Scielo, Web Of Science, was carried out. The inclusion of studies that provide quantitative and qualitative data on the effectiveness of interventions.
The study was developed under a qualitative approach, with a descriptive design based on a systematic review of relevant literature on successful strategies of municipal institutional capacity, and collection of property taxes and municipal taxes in Latin America. As a result, we have that the strengthening of municipal institutional capacity has proven to be fundamental to achieve and implement an effective, efficient and sustainable collection of property tax and municipal taxes, with respect to previous years, highlighting that some aspects such as: A cadastral update, tax diversification, staff training, improvement in administrative management, the adequate regulation of municipal taxes and duties, the creation of a tax culture, digital transformation of services and the use of real-time technologies, etc. They can have a direct impact on increasing tax revenues in local municipalities. It is concluded that the systematic review reveals that one of the successful strategies to increase property and municipal tax collection is the strengthening of municipal institutional capacity as long as it is accompanied by a comprehensive vision of governance, transparency, citizen participation, innovation and technical support.
Downloads
References
Alcantar López, C. O., Flores Ortega, G., & Daza Ramírez, L. E. (2019). Análisis de los programas innovadores para el pago del predial como medio de gestión y financiamiento municipal. Caso Zapopan, Jalisco, México 2015-2018.Revista Cimexus, 14(2).https://doi.org/10.33110/cimexus140207 DOI: https://doi.org/10.33110/cimexus140207
Caldeira, T. C. M., Ehrl, P., & Moreira, T. B. S. (2023). Fiscal decentralization and tax collection: evidence from the rural property tax in Brazil.European Journal of Political Economy, 78, 102396.https://doi.org/10.1016/j.ejpoleco.2023.102396 DOI: https://doi.org/10.1016/j.ejpoleco.2023.102396
Cerqua, A., Giannantoni, C., Zampollo, F., & Mazziotta, M. (2025). The Municipal Administration Quality Index: The Italian Case.Social Indicators Research, 177(1), 345–378.https://doi.org/10.1007/s11205-024-03511-8 DOI: https://doi.org/10.1007/s11205-024-03511-8
Chávez-Díaz, J. M., Bonilla-Migo, A., Nilda Irma, M. U., & Romero-Carazas, R. (2023). Management for the collection of municipal taxes: diagnosis and proposal.Revista Venezolana de Gerencia, 29(103).
Grin, E. J., & Abrucio, F. L. (2021). The missing link of decentralization in Brazil: the promotion of municipal state capacities by the federal government.Revista De Sociologia E Politica, 29(77).https://doi.org/10.1590/1678-987321297702 DOI: https://doi.org/10.1590/1678-987321297702
Neira Cruz, R. M., Delgado Fernández, V., Puican Rodriguez, V. H., Vargas Espinoza, J. L., & García Escalante, M. R. (2022a). Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru.Sapienza, 3(4), 108–121.https://doi.org/10.51798/sijis.v3i4.438 DOI: https://doi.org/10.51798/sijis.v3i4.438
Ortega, H. E., & Arapa Apaza, H. V. (2023). Cultura Tributaria y Recaudación de Impuestos Municipales en el Municipio de Puno.Ciencia Latina Revista Científica Multidisciplinar, 7(4), 6988–7006.https://doi.org/10.37811/cl_rcm.v7i4.7458 DOI: https://doi.org/10.37811/cl_rcm.v7i4.7458
Pulgarín-Franco, J.-A. (2024). Cadastral updating and local institutional capacities: property tax and public utilities.Bitacora Urbano Territorial, 34(1), 97–114.https://doi.org/10.15446/bitacora.v34n1.111741 DOI: https://doi.org/10.15446/bitacora.v34n1.111741
Quispe Alvarez, E. M. (2021). Efectos de las transferencias intergubernamentales en la generación de ingresos de gobiernos locales: evidencia para el caso Perú.Semestre Económico, 10(2).https://doi.org/10.26867/se.2021.v10i2.117 DOI: https://doi.org/10.26867/se.2021.v10i2.117
Quispe Sullcaray, Y. (2024). Sistema de Control Interno (SCI) y la gestión municipal en el distrito de Paucará, Huancavelica, 2022.Gestión En El Tercer Milenio, 27(54), 171–194.https://doi.org/10.15381/gtm.v27i54.27969 DOI: https://doi.org/10.15381/gtm.v27i54.27969
Ramírez Zamudio, A., & Nolazco Cama, J. L. (2020). Evaluación del esfuerzo fiscal y cumplimiento voluntario en el pago de impuestos en Perú.Revista Finanzas y Politica Economica, 12(1).
Reina, J. V., Reyes, P. G., & Sanín, F. G. (2022a). Troubles with Property Tax Collection and its Social Effects in Contexts of Armed Conflict. The cases of Carmen de Bolívar and Turbo in Colombia.Colombia Internacional, 112, 89–122.https://doi.org/10.7440/colombiaint112.2022.04 DOI: https://doi.org/10.7440/colombiaint112.2022.04
Rhodes, R. A. W. (1997).Understanding governance: Policy networks, governance, reflexivity and accountability. Open University Press.
Tudela-Mamani, J. W., Cahui-Cahui, E., & Humpiri-Yucra, J. (2024). Inversión pública y recaudación del impuesto predial, una aplicación de datos de panel por conglomerados en gobiernos locales provinciales de la macrorregión sur del Perú, 2010-2020.Apuntes: Revista de Ciencias Sociales, 51(96).https://doi.org/10.21678/apuntes.96.1841 DOI: https://doi.org/10.21678/apuntes.96.1841
Unda Gutiérrez, M. (2021). Poor local finances: What explains property tax collection in Mexico?Estudios Demograficos Y Urbanos, 36(1), 49–88.https://doi.org/10.24201/edu.v36i1.1871 DOI: https://doi.org/10.24201/edu.v36i1.1871
Zambrano-Dueñas, G., & Rivadeneira-Barreiro, L. (2023). Impacto económico de transformación digital de servicios ciudadanos del Gobierno Autónomo Descentralizado Municipal de Portoviejo.593 Digital Publisher CEIT, 8(3).https://doi.org/10.33386/593dp.2023.3.1707 DOI: https://doi.org/10.33386/593dp.2023.3.1707
