Gaps in the Public Works Tax Deduction Law and its practical application

• Autor: Zúñiga Aleman, Laura
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/10875
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/themis/article/view/10875
• Nivel de acceso: acceso abierto
• Materia: System of public investment; public works tax deduction system; local and regional governments; Investment Projects; normative gap; Sistema de Inversión Pública; régimen de obras por impuestos; Gobiernos locales y regionales; proyectos de Inversión; vacío normativo

The Public Works Tax Deduction Law has been enacted to foster public investment at a local and regional level by including participation from the private sector and through the subscription of agreements with local and regional governments.Nonetheless its noble purposes, in the application field of the Law, normative gaps are put into evidence, which impede its practical application. In the present article, the author shows which are the Law’s deficiencies, while analyzing them and proposing possible solutions.