Equidad en la recepción del fondo de compensación municipal, comparativo en municipios distritales de la Ciudad de Iquitos Periodo 2018 - 2020
Date
2021-12-18
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Universidad Científica del Perú
Abstract
Equidad en la Recepción del Fondo de Compensación Municipal, Comparativo en Municipios Distritales de la Ciudad de Iquitos Periodo 2018 – 2020.
Alvaro Gil Pezo Tello
La presente investigación tiene la finalidad, analizar el comportamiento de la asignación presupuestal del Fondo de Compensación Municipal comparativo entre municipios distritales de la ciudad de Iquitos.
Los lugares más alejados como las localidades rurales y urbanomarginales tienen niveles económicos diferentes con posibilidad baja de obtener recursos por recaudación.
Los recursos que se distribuyen por el Fondo de Compensación Municipal están determinados principalmente por la recaudación del Impuesto Promoción Municipal. A su vez, el IPM está estrechamente ligado al desenvolvimiento del Impuesto General a las Ventas (IGV) y otros.
Por tanto, la asignación mensual del Fondo de Compensación Municipal está directamente relacionada con el desempeño de la recaudación fiscal del mes anterior; cuando la recaudación se incrementa, la asignación del mes siguiente aumenta y cuando la recaudación se reduce, los municipios reciben una menor asignación.
The purpose of this research is to analyze the behavior of the budgetary allocation of the Municipal Compensation Fund comparative between district municipalities of the city of Iquitos. The most remote places, such as rural and urban-marginal localities, have different economic levels with a low possibility of obtaining resources through collection. The resources that are distributed by the Municipal Compensation Fund are determined mainly by the collection of the Municipal Promotion Tax. In turn, the IPM is closely linked to the development of the General Sales Tax (IGV) and others. Therefore, the monthly allocation of the Municipal Compensation Fund is directly related to the performance of the tax collection of the previous month; when the collection increases, the allocation of the following month increases and when the collection decreases, the municipalities receive a lower allocation.
The purpose of this research is to analyze the behavior of the budgetary allocation of the Municipal Compensation Fund comparative between district municipalities of the city of Iquitos. The most remote places, such as rural and urban-marginal localities, have different economic levels with a low possibility of obtaining resources through collection. The resources that are distributed by the Municipal Compensation Fund are determined mainly by the collection of the Municipal Promotion Tax. In turn, the IPM is closely linked to the development of the General Sales Tax (IGV) and others. Therefore, the monthly allocation of the Municipal Compensation Fund is directly related to the performance of the tax collection of the previous month; when the collection increases, the allocation of the following month increases and when the collection decreases, the municipalities receive a lower allocation.
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FONCOMUN, IPM, FONCOMUN, IPM
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