Perú: propuesta de redistribución de los recursos del canon y regalias mineras a nivel municipal

In this study the Peruvian intergovernmental transfer system was re-designed taking into consideration both horizontal equity and transverse compensation in the distribution of resources. In doing so, the Ahmad, Singh and Fortuna (2004)’s methodology was used, the same which proposes a formula to equalize intergovernmental transfers by calculating fiscal capacities and spending requirements at the municipal level. The results of the study are 5: (i) the municipalities located at mining regions receive more resources than they should receive according to their fiscal capacities and spending needs; (ii) the municipalities located at mining regions received S/. 1.364,3 millions (US$ 455 millions) in excess, which represents a surplus of 67,5%; (iii) when a entire reform of the transfer system is implemented, the whole of the resources that municipalities placed at mining regions receive in excess are redistributed between non-mining municipalities; (iv) the variance of the resources inter-regional distribution declines gradually in each of the 3 stages of the proposed reform; (v) additional resources are not necessary to equalize the intergovernmental transfer system, only political will is needed. At the end, the study establishes 4 guidelines to implement a reform of the Peruvian intergovernmental transfer system.