Resumo

SALAZAR SOPLAPUCO, Jorge Luis; MANRIQUE URTEAGA, Sandra Verónika; PIMENTEL TELLO, María Isabel  e  TERAN RAMIREZ, Teresa Ysabel. Towards a municipal tax code: challenges and opportunities to improve local revenue. Impulso [online]. 2024, vol.4, n.8, pp.180-196.  Epub 20-Out-2024. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.4i8.56.

The tax is fundamental for the functioning of the State. In order to analyze the theoretical and legislative basis of the tax system of municipal ordinances and to develop a regulatory proposal to govern them, the research was conducted using a descriptive qualitative approach in Cajamarca. Municipal ordinances from 2001 to 2018 were analyzed, selecting 2 per year. They were grouped according to concepts, and techniques of applied hermeneutics and legal argumentation were employed. During this period, 239 municipal ordinances with tax content were enacted. The analysis and systematization of these revealed that most established and regulated various concepts, often contradictory and analogous. It is concluded that the analysis reveals their crucial role in the organization and distribution of State revenues. The viability of approving a municipal tax code that systematizes the existing regulations while protecting the taxpayer from abuses in the exercise of tax authority is suggested.

Palavras-chave : Tax; Tax system; Municipal ordinances; Analysis; Regulatory proposal..

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