Public Works Tax Deduction: Bottlenecks and Improvement Proposal

Authors

  • Sergio Fernando Pedro Salinas Rivas Pontificia Universidad Católica del Perú

    Abogado por la Pontificia Universidad Católica del Perú, Maestría en Economía por la Universidad del Pacifico y Master en Leyes (LL.M) por la Universidad de Yale, Connecticut, USA. Especialización en Regulación de Infraestructura certificada por el Banco Mundial / Universidad de Florida, USA. Es Gerente General del Estudio Sergio Salinas Rivas Abogados SCRL, firma especializada en Derecho Regulatorio, Proyectos de Infraestructura, Políticas Públicas y Mercado de Valores.

Keywords:

Public Investment Projects, Efficiency, Public Work Tax Deduction, PWTD Program, Bottleneck, Learned lessons

Abstract

This article describes and analyses the present conditions of the application of the Public Work Tax Deduction (PWTD) mechanism, identifying six main obstacles that difficult on a appreciable way his concrete implementation or the rate of it.
For this purpose, this study has identify and analyze the 30 main highlights that conform the critical path of PWTD process, determining the actual times for his performance and comparing them with the legal times established on the PWTD actual law, and so with the optimal times reasonably according with the experience on the public management of similar work projects.

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Published

2015-09-20

How to Cite

Salinas Rivas, S. F. P. (2015). Public Works Tax Deduction: Bottlenecks and Improvement Proposal. Derecho & Sociedad, (45), 273–287. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/15245

Issue

No. 45 (2015)

Section

Derecho Regulatorio e Inversión Privada

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.