Download - Trabajo - Politica Fiscal
-
7/25/2019 Trabajo - Politica Fiscal
1/43
UNIVERSIDAD NACIONAL MAYOR DE SAN MARCOSFACULTAD DE ADMINISTRACIN
ESCUELA UNIVERSITARIA DE POST-GRADO
DOCTORADO EN ADMINISTRACIN
Curso: GLOBALIZACIN ECONMICA
POLITICA FISCAL
Docene: Dr! CESAR NAVARRO DE LA CRUZ
TORRE PADILLA" ARMANDOROMERO ESCALANTE" VICTOR FABIAN
RAMOS PALACIOS" #ILDER
No$%e&'re ()*+
-
7/25/2019 Trabajo - Politica Fiscal
2/43
INDICE
1. POLITICA FISCAL.......................................................................................1
2. PRESUPUESTO PBLICO.............................................................................7
3. PRESUPUESTO PBLICO PER 2016...........................................................11
4. POLTICA TRIBUTARIA PERU....................................................................21
5. CONCLUSIONES.......................................................................................24
6. ANEXOS..................................................................................................25
BIBLIOGRAFA...............................................................................................32
2
-
7/25/2019 Trabajo - Politica Fiscal
3/43
*! POLITICA FISCAL
El tr!"# $#l%t!&' t!("( )* #r!+(" (t!#l,+! -(l +r!(+# -(l l't%"/ "&r(t'("t( ("
(l #&'l#polis *( $*(-( tr'-*&!r)( # &!*-'-/ 'rt(/ -#&tr!"' * #$!"!," r((r("t( 'l
+#!(r"# -( l#) ()t'-#)/ ()t' $'l'r' -()!+"'' (" +r!(+# ' l' &!("&!' -( l#)
"(+#&!#) -(l E)t'-#. 7N!l')/ 1898:
El "&($t# !)&'l )( -(r!' -( *"' '"t!+*' $'l'r' +r!(+' $'r' &'"')t'/ *( )!#l!;' l'
#l)' $
-
7/25/2019 Trabajo - Politica Fiscal
4/43
E) (l !")tr*("t# -( -()'rr#ll# $'r' &r('r (l '>#rr# $'&(r r("t( ' )*) "(&()!-'-() -( +')t#.
E)t'!l!;'&!," -( l' ("#%'/ ' tr') -(l "tr#l -( $r(&!#)/ -(l "tr#l
!"'"&!(r#/ $'r' &r('r l') "-!&!#"() "(&()'r!') $'r' (l -()'rr#ll# (",!.
R(-!)tr!*&!," -(l !"+r()#.
P'r' $#-(r l#+r'r l#) #D(t!#) '"t(r!#r() l' $#l%t!&' !)&'l )( 'l( -( l#) )!+*!("t()
!")tr*("t#)
L' $#l%t!&' tr!*t'r!'.
L' $#l%t!&' -( +')t# $
-
7/25/2019 Trabajo - Politica Fiscal
5/43
E!)t(" -#) t!$#) -( $#l%t!&' !)&'l
I! Po,%c. /%sc., e01.ns%$."*( +("(r' *" -!&!t (" l#) Pr()*$*()t#) -( E)t'-# 7()
-(&!r/ *"' )!t*'&!," (" *( (l +')t# $
-
7/25/2019 Trabajo - Politica Fiscal
6/43
-('D# -( *" "!(l -(t(r!"'-#/ "tr'(rl' &*'"-# (l &r(&!!("t# -( ()') 'r!'l()
$r()!#"' 'l "!(l -( $r(&!#) >'&!' (l 'l;'. S( tr't'/ ("t#"&()/ -( *"' r(+l' *( l!+' l' t')'
-( ($'")!," -( l' -('"-' +l#'l -( l' #(rt' #"(t'r!' " (l 'l#r $')'-# -(
'l+*"' 'r!'l( &l'(/ # (l ($l(# # l' $r#-*&&!,". P'r' (l M("()!'"!)#/
("t#"&()/ l' $#l%t!&' !)&'l () *"' $#l%t!&' -( ()t'!l!;'&!," -(l &!&l# (",!/
)*$(-!t'-' $#r t'"t# 'l "tr#l -( l') #)&!l'&!#"() -( l' '&t!!-'- (",!&'. 7L')'/
1894:
T%1os 2e 23/%c%
E) >'!t*'l *( >'' -!&!t $
-
7/25/2019 Trabajo - Politica Fiscal
7/43
L#) '") &("tr'l() -!r!+(" l' '&t!!-'- -( '"(r' !"-!r(&t' 'l !"l*!r (" l' #(rt'
#"(t'r!' (-!'"t( 'D*)t() -( l') t')') -( !"t(r)/ l#) ("&'D() '"&'r!#) l' ("t' -(
t%t*l#) $' !+*r'" l') *("t() -(l +')t# # l' -('"-'
'+r(+'-#) ")*# $r!'-# 7C:/ !"(r)!," $r!'-' 7I:/ !("() )(r!&!#) '-*!r!-#)
$#r (l +#!(r"# 7G: ($#rt'&!#"() ("#) !$#rt'&!#"() 7($#rt'&!#"() "(t')/ XN:.
L#) +#!(r"#) '(&t'" l' '&t!!-'- (",!&' 7PIB:/ "tr#l'"-# G -!r(&t'("t( (
!"l*("-# (" C/ I XN !"-!r(&t'("t(/ (-!'"t( #-!!&'&!#"() -( !$*()t#)/
tr'")(r("&!') +')t#).
E) ($'")!' # l'' *"' $#l%t!&' !)&'l *( '*("t' -!r(&t'("t( l' -('"-'
'+r(+'-' (-!'"t( *" '*("t# -(l +')t# $
-
7/25/2019 Trabajo - Politica Fiscal
8/43
#D(t!#) -!!(r( )(+
-
7/25/2019 Trabajo - Politica Fiscal
9/43
(! PRESUPUESTO P7BLICO
El Pr()*$*()t# $*(-( )(r -(!"!-# -( #r' )!$l( # *"' ()t!'&!," #r'l -( l#)
!"+r()#) +')t#) $'r' *" $(r%#-# -'-#/ t'"t# -("tr# -(l "t(t# -( l') #$(r'&!#"() -(
*" #r+'"!)# # ("t!-'-/ ')% # -(l "t(t# -( t#-# *" E)t'-#. 7S#t#/ 2011:
El Pr()*$*()t# P
-
7/25/2019 Trabajo - Politica Fiscal
10/43
)(+
-
7/25/2019 Trabajo - Politica Fiscal
11/43
El Pr()*$*()t# $#r Pr#+r'') ")t!t*( *"' #r' -( r(l(D'r l' $r#l(t!&' -( l'
$r#-*&&!," -( !("() $r()t'&!," -( )(r!&!#) *( r('l!;' (l )(&t#r $
-
7/25/2019 Trabajo - Politica Fiscal
12/43
El Pr()*$*()t# B')( C(r# )( -(!"( # *" $r#&()# #$(r't!# -( $l'"('!("t#
$r()*$*()t'&!,"/ *( r(*!(r( *( &'-' -!r(&t!# # +(r("t( D*)t!!&' *( )*) -('"-')
$r()*$*()t'r!') -()-( &(r#/ )!" ")!-(r'r $(r%#-#) '"t(r!#r(). ( ()t' #r'/ -((
)!($r( D*)t!!&'r)( l') &'*)') $#r l' *( )( $l'"(' +')t'r *"' -(t(r!"'-' &'"t!-'- -(
-!"(r#. P'rt( -(l )*$*()t# -( *( "!"+#
'-*!r!-# $'r' )*)!)t!r (" *" )!+*!("t( $(r%#-#/ )!"# *( -(( $r#'r)( )* "(&()!-'-.
*!("() t!("(" l' #l!+'&!," -( r('l!;'r ()t' r(!)!," '"*'l )#" l#) $r#$!#) r()$#")'l()
-( )* (D(&*&!,".
10
-
7/25/2019 Trabajo - Politica Fiscal
13/43
9! PRESUPUESTO P7BLICO PER7 ()*
El $r#(&t# -( L( -( Pr()*$*()t# -(l S(&t#r P
-
7/25/2019 Trabajo - Politica Fiscal
14/43
S%u.c%5n .cu.,
El P(r< ' $()'r -(l ()t'"&'!("t# -( l' ("#%' *"-!'l )!+*( &r(&!("-#/ # l#
*()tr'" l#) &*'-r#)/ H(rr!l L"&> (" 'r!l -(l 2015 'D*)t# (l &r(&!!("t# -(l PBI
$(r*'"# ' 2.1V/ (l HEF (" S($t!(r( )!" ('r+# l# )!t
-
7/25/2019 Trabajo - Politica Fiscal
15/43
E" *" "t(t# -( r!()+#) (t(r"#) ( !"t(r"#) '&("t*'-#) >'&!' l' 'D'/ (l H!"!)t(r!# -(
E"#%' F!"'";') 7HEF: r(-*D# (l &r(&!!("t# -( l' ("#%' $(r*'"' -( 4/2V ' 3V/
-("tr# -( *" !"t(r'l# -( 72/5V 3/3V: $'r' ()t( '=#. A)% l# ($l!&, (l !"!)tr# -(l )(&t#r/
Al#")# S(+*r'/ tr') l' $*l!&'&!," -(l H'r H'&r# E",! H*lt!'"*'l R(!)'-# 7HHHR:
20162019 (l $r#(&t# -( L( -( Pr()*$*()t# P
-
7/25/2019 Trabajo - Politica Fiscal
16/43
O'=e%$os 2e, Presu1ueso P>',%co ()*
El Pr()*$*()t# -(l )(&t#r $
-
7/25/2019 Trabajo - Politica Fiscal
17/43
El +#!(r"# $#"( -( ")!-(r'&!," -(l C#"+r()# !"&r(("t'r (l $r()*$*()t# -(l )(&t#r
$')t' l' )*' -( S.
139 !l !ll#"(). E) *" #"t# *( r($r()("t' &(r&' -( S. 9 !l !ll#"() '-!&!#"'l().
El Pr()!-("t( Q*'l' (" (l
-
7/25/2019 Trabajo - Politica Fiscal
18/43
El '#r $r()*$*()t# )( -(( 'l '*("t# -( l#) +')t#) rr!("t() (" @ $#r &!("t# ("
r(l'&!," 'l '=# '"t(r!#r >')t' S. 80 !l !ll#"()/ )#" S. 6 !l !ll#"() '-!&!#"'l().
S!+*( (l )(r!&!# -( l' -(*-' (" 5.6V >')t' &(r&' -( S. 11 @00 !ll#"() +')t#) -(
&'$!t'l 3.9V >')t' &(r&' -( S 3@ !l !ll#"()
Fuenes 2e /%n.nc%.&%eno
S#" l') O$(r'&!#"() O!&!'l() -( Cr-!t# l') *( !"'"&!'" (l '*("t# -(l $r()*$*()t#
" 233V/ (" r(l'&!," 'l '=# '"t(r!#r/ >')t' &(r&' -( S. 23 !l !ll#"()/ 'lr(-(-#r -(
S. 16 !l !ll#"() '-!&!#"'l(). Q')t' '>#r' (l '#r +')t# *( !"'"&!'-# " '#r()r(&*r)#) -(t(r!"'-#) 7(" ()$(&!'l &'"#": R(&*r)#) Or-!"'r!#). E)t( () *" &'!#
(tr'#r-!"'r!# (" l') *("t() *( !"'"&!'" (l '#r +')t# $
-
7/25/2019 Trabajo - Politica Fiscal
19/43
T.',.: D%sr%'uc%5n 2e, 1resu1ueso 1>',%co 1or n%$e, 2e 8o'%erno
17
-
7/25/2019 Trabajo - Politica Fiscal
20/43
Per> en2r? ese .@o su &.or 23/%c% /%sc., 2e >,%&os *9 .@os 7N'"#/ 2015:
El -!&!t !)&'l )( ($l!&' t'"t# $#r *"' &'%-' -( l#) !"+r()#) tr!*t'r!#) # $#r *"'
($'")!," -(l +')t# $
-
7/25/2019 Trabajo - Politica Fiscal
21/43
E"tr( ("(r# )(t!(r( l#) !"+r()#) -(l +#!(r"# +("(r'l ')&("-!(r#" ' S. 81/119
!ll#"()/ #)tr'"-# *"' &'%-' -( @.9V (" tr!"#) r('l() r()$(&t# ' !+*'l $(r%#-# -(l
2014/ )(+
-
7/25/2019 Trabajo - Politica Fiscal
22/43
P#r )* $'rt(/ (l $'+# $#r I$*()t# ' l' R("t' $r#("!("t( -( $(r)#"') "'t*r'l() 76V: )(
!# '(&t'-# $#r l') r(-*&&!#"() !$#)!t!') *( ("tr'r#" (" !+("&!' ' $'rt!r -( ("(r#
-(l 2015/ ')% # $#r l' )!+"!!&'t!' -()'&(l(r'&!," -(l ($l(# (" $l'"!ll').
T.',.: In8resos P>',%cos 1or %1o 2e I&1uesos
Fen5&eno 2e, N%@o
El H!"!)t(r!# -( E"#%' F!"'";') 7HEF: '*t#r!;, ># l' tr'")(r("&!' -(
S.2K@19/@95 ' '#r -(l I")t!t*t# N'&!#"'l -( ((")' C!!l 7I"-(&!: $'r' !"'"&!'r
'&t!!-'-() -( ((r+("&!' $#r l#) -'=#) +("(r'-#) (" &!" r(+!#"() tr') l') !"t(")')
ll*!') -( (r(r# 'r;# -( ()t( '=#. L') r(+!#"() ("(!&!'-') )(r" P!*r'/
C'D''r&'/ H'-r( -( !#)/ T*() Ar(*!$'/ -#"-( -!(r)') %') -( '&&()# ("
&("tr#) $#l'-#) &')(r%#) r()*lt'r#" -'='-') (" (l (r'"#. C#" -!&>#) #"-#)/ (l
20
-
7/25/2019 Trabajo - Politica Fiscal
23/43
I"-(&! !"'"&!'r *" Pr#(&t# -( I"(r)!," P'!l!t'r (l )!)t(' -( '+*' $#t'l( -(l -!)tr!t# -( C>#r#)/ ')% #
*" t#t'l -( 43 '&t!!-'-() -( ((r+("&!' (" #tr') r(+!#"(). *!"&( -( ()t') '&t!!-'-()
)( ("&*("tr'" (" C'D''r&' '$'rt( -(l PIP/ (!"t( (" P!*r'/ &*'tr# (" H'-r( -( !#)/
-#) (" T*() -#) (" Ar(*!$'. !&>') '&t!!-'-() !"&l*(" (l *)# -( '*!"'r!'
$()'-' $'r' l!(r'r %') -( '&&()# 7tr#&>') &'rr#;'l(): ("tr( -!)tr!t#)/ &')(r%#)
&("tr#) $#l'-#) l' -()l't'&!," -( *(r'-'). 7S('"' E",!&'/ 2015:
21
-
7/25/2019 Trabajo - Politica Fiscal
24/43
;! POLTICA TRIBUTARIA PERU
S(+
-
7/25/2019 Trabajo - Politica Fiscal
25/43
E. L') 'lt') t')') !$#)!t!') (" $'r'&!," " l') t("-("&!') ()t"-'r()
!"t(r"'&!#"'l().
F. L' r(-*&!-' ')( tr!*t'r!'/ #r!+!"'-' $#r -(-*&&!#"() +("(r#)')/ (#"(r'&!#"()
*( "# "tr!*(" ' l' (*!-'- r(+%("() ()$(&!'l() *( $r#*((" l'
't#!;'&!," -( l') ($r()') l' (')!,".
G. L' $l(D!-'- -(l )!)t(' tr!*t'r!# (" )* "D*"t#.
Fr("t( ' ()( "D*"t# -( $r#l(')/ $r#$#"( tr() #$&!#"() -( $#l%t!&'
O1c%5n *!E(&t*'r 'D*)t() ("#r() (" (l )!)t(' tr!*t'r!# ()$(r'r *( (l !"&r(("t#
(" l' r(&'*-'&!," (" l' $r()!," tr!*t'r!' #&*rr' # ")(&*("&!' -(l &r(&!!("t#
(",!.
O1c%5n (!P#l%t!&' tr!*t'r!' '&t!' " "')!) (" (l !"&r(("t# -( l' r(&'*-'&!," -(
l#) !$*()t#) !"-!r(&t#) (" l' (l('&!," -( 'l+*"') t')') !$#)!t!')/ -( ) &!l
r(&'*-'&!,".
23
-
7/25/2019 Trabajo - Politica Fiscal
26/43
O1c%5n 9!P#l%t!&' tr!*t'r!' '&t!' " "')!) (" (l !"&r(("t# -( l' r(&'*-'&!," -(
l#) !$*()t#) -!r(&t#)/ r(-*&&!," -( 'l+*"') t')') !$#)!t!')/ '$l!'&!," -( l' ')(
tr!*t'r!' r(#r') !")t!t*&!#"'l() *( #rt'l(;&'" ' l') '-!"!)tr'&!#"() tr!*t'r!').
Re/or&. Tr%'u.r%.
L' $r()!-("&!' -(l C#")(D# -( H!"!)tr#) !"-!&' *( *"' $#l%t!&' !)&'l
-
7/25/2019 Trabajo - Politica Fiscal
27/43
I"&r(("t'r l' r(&'*-'&!," tr!*t'r!' YC,#Z S("t'"-# l') ')() $'r' ll(+'r -(l
'&t*'l 15.5 V -(l PBI 'l 19 V (" (l 2016.
L#+r'r *( l' &'r+' )( "&("tr( (" l#) "!(l() -( '#r &'$'&!-'- "tr!*t!'
YC,#Z H#-(r"!;'"-# )!$l!!&'"-# (l )!)t(' tr!*t'r!#.
El G#!(r"# )( >' $r#$*()t# '$l!'r l' ')( tr!*t'r!' -( '"(r' $(r'"("t( ' tr')
-(
!: El 't'*( r#"t'l "tr' l' (')!," !)&'l *( () 'lt' 7&(r&' -( 35V (" (l IG
'#r ' 50V (" (l I$*()t# ' l' R("t':.
!!: L' r(-*&&!," -(l "tr''"-# 7&(r&' -( 3V -( l') !$#rt'&!#"():.
!!!: L' '#r #r'l!;'&!," !)&'l!;'&!," 7()$(&!'l("t( -( l#) tr''D'-#r()
!"-($("-!("t():.
!: El "')!) (" tr'")'&&!#"() (l(&tr,"!&')/ l') &*'l() "# ),l# '&!l!t'" (l
&*$l!!("t# tr!*t'r!# '-*'"(r#/ )!"# t'!" +("(r'" (D#r '#r
#$#rt*"!-'- -( !"#r'&!,".
: L' r(&*$(r'&!," -( l' -(*-' (" r'";'.
!: L#) )!)t(') -( !)&'l!;'&!," "tr#l ')'-#) (" '"l!)!) -( r!()+#.
!!: L' r'&!#"'l!;'&!," -( l') (#"(r'&!#"() ("(!&!#) tr!*t'r!#).
25
-
7/25/2019 Trabajo - Politica Fiscal
28/43
!!!: L' #$t!!;'&!,"/ ("tr( #tr#)/ -(l I$*()t# Pr(-!'l/ -(l I$*()t# -( Al&''l'
( I$*()t# 'l P'tr!#"!# (>!&*l'r/ " l' !"'l!-'- -( $(r!t!r (l
#rt'l(&!!("t# -( l' +()t!," -( l#) G#!(r"#) L#&'l() )!" '(&t'r l' (*!-'-
-(l )!)t(' tr!*t'r!#.
!:
26
-
7/25/2019 Trabajo - Politica Fiscal
29/43
+! CONCLUSIONES
E" r(l'&!," 'l $r()*$*()t# -( '$(rt*r' -(l '=# 2/015/ (l $r()*$*()t# -(l 2016
r($r()("t' *" !"&r(("t# -(l 6.6V " *"' &l'r' !"&l!"'&!," ' *"' $#l%t!&' !)&'l
($'")!' #r!("t'-' ' '!'";'r l' r(&*$(r'&!," -( l' ("#%'.S! !(" (l $r()*$*()t# "'&!#"'l (" l# r((r("t( 'l +')t# !)&'l $r!#r!;' l' $'rt!-'
$'r' (-*&'&!," (" V/ ()t( #"t# () * %"!# (" $'r'&!," " (l PBI "#
ll(+'"-# "! 'l 3V/ )#r( t#-# ()( '*("t# -( '$r#. 9 !ll#"() "# !$'&t' ("
(l )(&t#r -(!-# ' *( +r'" $'rt( -( (ll# ()t -!r!+!-' ' &*r!r +')t#) rr!("t()
("t!"-')( $#r r(*"(r'&!#"() +')t#) -( )(r!&!#). S( ()$(r' *( " (l
t!($# (l +')t# $
-
7/25/2019 Trabajo - Politica Fiscal
30/43
! ANEOS
ANEO I: EDITORIAL: UIEBRE DE ALCANCA
Es ur8ene 2ec%s%$o conro,.r e, 23/%c% /%sc.,!
Lunes (9 2e no$%e&'re 2e, ()*+ **:))
El $r()!-("t( -(l B'" C("tr'l -( R()(r' 7BCR:/ *l!# (l'r-(/ >' -'-# l' #; -(
'l(rt' (" r(l'&!," 'l -!&!t !)&'l. R(&l'' (-!-') $'r' "tr#l'r )* &r(&!!("t#. E"
#tr') $'l'r')/ r("#&( *( $#-(#) ()t'r &(r&' -( $(r-(r (l "tr#l )#r( l') &*("t')
!)&'l().
L' ()t!'&!," -(l -!&!t $#r (l BCR/ $'r' ()t( '=#/ () -( 2/@V -(l PBI/ &*'"-# '$("')
(" )(t!(r( ()t!'' 2/2V. E) &l'r#/ $*()/ *( l') $r#(&&!#"() ()t''" $(&'"-# -(
#$t!!)t').
L' (D#r' (",!&' -(l P(r< )( >' ')("t'-#/ (" *("' (-!-'/ (" *" '"(D# $r*-("t(
-( l') &*("t') -(l +#!(r"#. T#-') l') !")t!t*&!#"() ('l*'-#r() !"t(r"'&!#"'l()
!"&!-(" (" (ll#. E" l' (-!-' (" *( (l +#!(r"# "# &r('' *" 'lt'"t( (" )*) &*("t')/
"# t("%' "(&()!-'- -( $r#(t(r )* *t*r#. (l 2006 'l 2010 >*# tr() '=#) -(
)*$(r!t -#) -( -!&!t #-(r'-#. (l 2011 'l 2013 >' >'!-#/ t'!"/ )*$(r!t
!)&'l.
El -()'rr(+l# -( l') &*("t') ($(;, (l '=# $')'-#/ " *" -!&!t * #-(r'-# -(0/3V. Fr("t( ' ()#) *("#) '=#) !)&'l()/ l' $r#(&&!," $'r' ()t( '=# () r('l("t(
'l'r'"t(. El -!&!t )( t!("( *( !"'"&!'r. E)# )!+"!!&' r(&*rr!r 'l ("-(*-'!("t#/ 'l
'*("t# -( !$*()t#) # ' l' !"l'&!,". N# >' *&>') #tr') '"(r') -( $'+'r l')
&*("t').
S! )( '*("t'" l#) !$*()t#)/ )!" -*-' l' $r#-*&&!," 'D' )* r!t# -( &r(&!!("t#. S!
>'&(#) &r(&(r (l ("-(*-'!("t#/ $*(-(" 'D'r "*()tr') &'l!!&'&!#"() &r(-!t!&!') / "
(ll#/ $*(-(" &'(r l' !"(r)!," (l &r-!t#. S! r(&*rr!#) ' l' !"l'&!,"/ )( -!)t#r)!#"'"
28
-
7/25/2019 Trabajo - Politica Fiscal
31/43
l#) $r(&!#)/ )( (r#)!#"' (l &r-!t# / !"'l("t(/ )( -'=' l' $r#-*&&!,". N# >'/ $#r ()(
l'-#/ *&># 'r+(".
L' #)$!t'l()/
(" l') &'rr(t(r'):.
N# )( tr't'/ $#r ()#/ -( r(-*&!r (l +')t# !"-!)&r!!"'-'("t(. L' r(-*&&!," t!("( *( )(r
* ()tr!&t' t&"!&'. / )#r( t#-#/ (l $'%) t!("( *( 'r-'r *"' l!)t' -( $r!#r!-'-()/
(" l') *(/ ) !("/ >' *( '*("t'r (l +')t#. N# $#-(#) -(t("(r l' (D#r' -( l'
(-*&'&!,"/ -( l' P#l!&%' N'&!#"'l/ -(l t("-!-# !'l (" (l !"t(r!#r -(l $'%)/ $'r' -'r )#l#
'l+*"#) (D($l#).
L# !"' !' ' r(-*&!r )* r!t# -(&r(&!!("t# *( ()# !' ' !$'&t'r )#r('"(r' (" l' ("#%' $(r*'"'. L#)
("#!)t') -(l +#!(r"# "# l# !(r#". YS!+*(" (" )*) $*()t#)Z El !"!)tr# -(
E"#%' t!("( *"' -(*-' " (l $'%). (( ($l!&'r * $'), " l') $r#(&&!#"()
" l#) $r#(&t!)t').
T#-') ()t') (-!-') -((" ("&'!"'r)( ' r(&*$(r'r (l "tr#l )#r( (l +')t# $
-
7/25/2019 Trabajo - Politica Fiscal
32/43
(l -!&!t )( -()"tr#l'/ ($(;'r(#) ' &'(r/ "*('("t(/ (" ()( '!)#/ (",!
)#&!'l/ t'" -!%&!l )t#)# -( )*$(r'r.
>tt$(l(r&!#.$(#$!"!#"(-!t#r!'l(-!t#r!'l*!(r('l&'"&!'"#t!&!'1956@85Z
l)1
30
http://elcomercio.pe/opinion/editorial/editorial-quiebre-alcancia-noticia-1856795?flsm=1http://elcomercio.pe/opinion/editorial/editorial-quiebre-alcancia-noticia-1856795?flsm=1http://elcomercio.pe/opinion/editorial/editorial-quiebre-alcancia-noticia-1856795?flsm=1http://elcomercio.pe/opinion/editorial/editorial-quiebre-alcancia-noticia-1856795?flsm=1 -
7/25/2019 Trabajo - Politica Fiscal
33/43
ANEO II
PRESUPUESTO DE APERTURA DEL SECTOR P7BLICO ())-()*
7H!ll#"() -( "*(#) )#l() $#r&("t'D(:
PIA
PRESUPUESTO DE APERTURA DEL SECTOR P7BLICO POR GENRICADE GASTO" ()*;- ()*
H!ll#"() -( "*(#) )#l() $#r&("t'D(
31
-
7/25/2019 Trabajo - Politica Fiscal
34/43
32
-
7/25/2019 Trabajo - Politica Fiscal
35/43
-
7/25/2019 Trabajo - Politica Fiscal
36/43
F*("t( HEF
34
-
7/25/2019 Trabajo - Politica Fiscal
37/43
ANEO IV
PRESUPUESTO DE APERTURA DEL SECTOR P7BLICO POR FUNCIONES"()*;-()*
H!ll#"() -( "*(#) )#l() $#r&("t'D(
35
-
7/25/2019 Trabajo - Politica Fiscal
38/43
36
-
7/25/2019 Trabajo - Politica Fiscal
39/43
ANEO V
PRESUPUESTO DE APERTURA DEL SECTOR P7BLICO POR NIVELES DEGOBIERNO" ()*;- ()*
H!ll#"() -( "*(#) )#l() $#r&("t'D(
37
-
7/25/2019 Trabajo - Politica Fiscal
40/43
ANEO VI
RESERVA DE CONTINGENCIA
H!ll#"() -( "*(#) )#l()
38
-
7/25/2019 Trabajo - Politica Fiscal
41/43
BIBLIOGRAFA
Ar!')/ L. 7H'r;# -( 2011:.Poltica Tributaria para el 2011 - 2016. R(&*$(r'-# (l 15 -(
N#!(r( -( 2015/ -( P#rt'l -(l C#"+r()# $(r*'"#
>tt$[[[2."+r()#.+#.$()!&r&("-#&!"3\*!-.")8959FB5F6C6953E
90525@A6300@493@A]FILEP#lVC3VAt!&'Tr!*t'r!'#&*("t#.$-
#r"*)&>/ R. F!)&>(r/ S. 71885:. Curso breve de macroeconoma.H'-r!- H&Gr'[
Q!ll.
Q#rt#"/ H. ElG'"'!"/ A. 7*"!# -( 2008:. Y* () l' $#l%t!&' !)&'lZFinanzas &
Desarrollo./ $+. 5253. R(&*$(r'-# (l 19 -( N#!(r( -( 2015/ -(
>tt$)[[[.!.#r+(t(r"'l$*)t'"--)$'200806$-')!&).$-
L')'/ A. 7*l!#!&!(r( -( 1894:. H#"(t'r!)# (r)*) ^("()!'"!)# (l -('t(
)#r( l' ((&t!!-'- -( l' $#l%t!&' (",!&'.n!lisis "con#mico$ %ol. .
7N2.:/ $+. 6. Ot("!-# -( >tt$[[[.'Dl')'.'rt!&*l#)'r1.$-
L( G("(r'l -(l S!)t(' N'&!#"'l -( Pr()*$*()t#. 72005:.'e( )* 2+,11. Captulo $
"l Presupuesto del ector Pblico$ ubcaptulo $ "l.R(&*$(r'-# (l 19 -(
N#!(r( -( 2015/ -(
>tt$tr'")$'r("&!'.t&.+#.$(!-\-#&)"#r')\l(+'l()1\0\31.$-
H!"!)t(r!# -( E"#%' F!"'";'). 7200@:. /ua de rientaci#n para Presupuestar en
los /obiernos 'ocales.L!' PROES USAI.
39
-
7/25/2019 Trabajo - Politica Fiscal
42/43
N'"#/ P. 72 -( N#!(r( -( 2015:. P(r< t("-r ()t( '=# )* '#r -!&!t !)&'l -(
tt$+()t!#".$(("#!'$(r*t("-r'()t('"#)*'#r-(!&!t!)&'l*lt!#)
13'"#)214@185
N!l')/ . 71898:.ases de Poltica Fiscal ( Dereco.H! E-!t#r!'l U"!(r)!t'r!'
P#t#)!"'.
Pr#(&t# -( L( N 4@642015. 7A+#)t# -( 2015:.P34"CT D" '"4 D"
P3"5P5"T D"' "CT3 P'C P3 "' 7 FC' 2016.R(&*$(r'-# (l 19 -( N#!(r( -( 2015/ -(
>tt$[[[4."+r()#.+#.$($$$r()*$*()t#2016$l($r()*$*()t#.')$
*!)$(/ H. 71 -( S($t!(r( -( 2015:. HEF r(!)' ' l' 'D' &r(&!!("t# -(l PBI -(
4/2V ' 3V ()t( 2015.'a 3epblica.Ot("!-# -(
>tt$l'r($*l!&'.$(!$r()'("#!'@00220(r(!)'l''D'&r(&!!("t#-(l$!-(423()t(2015
S('"' E",!&'. 712 -( *l!# -( 2015:.8"F trans9iere :.2.; millones al ndeci
para obras de recuperaci#n por lluvias del verano pasado.R(&*$(r'-# (l 11 -(
N#!(r( -( 2015/ -( S(&&!," -( E"#%' _S('"' E",!&'_
>tt$)('"'("#!&'.'rt!&l(("#!''&r#("#!'16480@(
tr'")!(r()2@!ll#"()'l!"-(&!$'r'#r')-(r(&*$(r'&!#"$#rll*!')-(l
(r'"#$')'-#
S#t#/ C. 7O&t*r( -( 2011:. A)$(&t#) C#"&($t*'l() -(l Pr()*$*()t# -("tr# -(l S(&t#r
Ptt$&(l.#r+.$('rt!&*l#)PRESUPUESTOPUBLICO
OCTUBRE2011.$-
40
-
7/25/2019 Trabajo - Politica Fiscal
43/43