Alcances y limites de la administración del impuesto predial por las municipalidades de centros poblados

Abstract

The objective of this project is analyze the importance that the management of the property tax has of the distrital municipalities, as it’s known the taxes are the major part of the income the State receives, which expenses are justified in public constructions for the population. The Municipal Taxing Law approved by Legislative Decree N° 776 defines that the property tax has been created by the Central Government in favor of the distrital Municipalities where the property is ubicated; in this way, these local governments are the only tax creditors. However, there is a dilemma about the distrital municipalities’ work for the management their autonomy they have, they move the tax creditor quality of the property tax to the populated center municipalities. As a consequence, they are exceeding their autonomy’s limits because as it’s well known they have faculties of the taxes like contributions and rates. We should indicate that in our opinion, if the tax creditor faculties of property tax are given to the populated center municipalities, they would have more incomes to developed social politics like creating and supporting a health center, improve their means of communication, etc. that way, it would encourage the tax culture and would be tax justice because the taxes debtors would contribute in their populated center municipality.