info:eu-repo/semantics/bachelorThesis
Contribución del régimen de obras por impuestos de la ley n° 29230 en la eficiencia y ejecución de proyectos de inversión pública
Fecha
2015Autor
Melgarejo Tarazona, Raul
Sare Campos, Santos
Institución
Resumen
This research has investigated about the contribution of the regime of works by taxes of the Law N°. 29230 to the principles of efficiency, transparency and ethics in the implementation of public investment projects in the local government. So, which have been raised as objectives: To analyze whether the regime of works by tax Law N°. 29230 has served its purpose of quickly execute public investment projects in infrastructure and determine if this regime allows efficiency in the implementation of projects of public investment of local impact. In the first chapter of the present thesis we realize an appreciation about the deficit in infrastructure and public services that our country presents, as well as of the problems that they bother to the management of the regional and local governments referred to the efficiency in the execution of important works; whose solution precisely seeks to contribute the regime of works by taxes. In the second chapter of the present thesis, there has been done a doctrinaire and legal development of this regime, where there has been added of what this mechanism consists, stressing that this is an alternative mechanism to traditional system of State Contracts which permits the funding and execution of project of public investment in infrastructure of local and/or regional impact, by private companies, through the advancement of the use of funds of canon and canon; as well as the actors involved in the regime and the procedures established in its norms. Similarly, it has been developed concerning the principles in the public procurement, specifically to the principles that relate to the research: efficiency, transparency and ethics. In the fourth chapter there is realized a comparative analysis of the traditional regime of State contracts with works by tax regime, emphasizing the kindness of this one; also there are needed the benefits that this mechanism represents for the society, for the Regional and Local Governments and for the private enterprise. In the fifth chapter discusses the technical files of the works the field of research: "Creation of the Vial Exchange of the Avenues América Norte, Nicolás de Piérola and Mansiche of Trujillo City, Trujillo Province - La Libertad”; as for the fulfillment of the procedures foreseen in the Law, in its regulation and in the bases of the process of selection, as well as in the participation of each of the actors involved in the regime. In the sixth chapter the results are needed from the legal perspective and the economic outlook that have been obtained after the analysis of the records, with emphasis on compliance with the deadlines, the speed in the procedure and in the amounts and costs of investment. After of the legal, doctrinal and practical cases analysis, it has been concluded that the regime of works by taxes contributes to the efficiency in the project execution of public investment, previously prioritized, with viability of the system SNIP, by means of the overtaking of important financial resources, making use of the knowledge and virtues of the private enterprises and in period shorter than those of the traditional system of State Contracts