Descentralización Fiscal y Tributaria


Vladimir Cerrón (Presidente Regional de Junín) y Juan Manuel Guillén (Presidente Regional de Arequipa)

 

 Vladimir Cerrón (*)

CAPÍTULO X

DESCENTRALIZACIÓN FISCAL Y TRIBUTARIA

La descentralización fiscal y tributaria supone la asignación de competencias y funciones entre los tres niveles de gobierno, siendo lo más importante determinar las fuentes de financiamiento que permitan a los gobiernos subnacionales lograr una autonomía financiera que les permita manejar su propio presupuesto, sin depender de los entes centrales hasta donde sea posible.

Esta reforma de manera indudable conllevaría a fortalecer los gobiernos regionales y municipales, quienes podrían planificar sus proyectos de mediano y largo plazo, prediciendo el estimado de sus recursos futuros y sin mayor dependencia del gobierno central.

Injusto centralismo fiscal y tributario

El año fiscal 2015 el Gobierno Central manejó el 65% del presupuesto del Estado. Este año fiscal 2016 ha recentralizado el poder económico manejando el 74% de un total de 138 491 millones de nuevos soles. Los gobiernos regionales en conjunto manejan el 14 % (19 327 millones de nuevos soles) y los municipales el 12% (14 858 millones de nuevos soles). Como se ha demostrado históricamente, hay una relación directamente proporcional entre el poder económico y la corrupción, donde existe más poder económico existirá mayor corrupción, por ello, la mayor corrupción se concentra en la capital de la República.

El gobierno nacional tiene una fuerte concentración de los ingresos fiscales que llega al 98% del total de los recursos recaudados, mientras que el 2% es recaudado por los gobiernos locales. La incipiente descentralización aún no permite que los gobiernos regionales sean entes recaudadores, haciendo que su soporte económico sea frágil.

Dirección Regional de Economía y Finanzas

Durante los años que lleva el proceso de descentralización, los ministerios transfirieron sus facultades respectivas a los órganos homólogos en los gobiernos regionales, así el Ministerio de Salud descentralizó facultades a la Dirección Regional de Salud, el Ministerio de Educación a la Dirección Regional de Educación, etc., pero astutamente no se descentralizó el Ministerio de Economía y Finanzas, razón por la que no existe la Dirección Regional de Economía y Finanzas en ninguna región, la misma que hubiera sido el inicio de la descentralización fiscal y tributaria.

Si la descentralización se hubiera dado como debe, los gobiernos regionales debieran trabajar sobre cuatro fuentes de financiamiento: impuestos; tasas y contribuciones; transferencias; y endeudamiento. Lamentablemente esto no ocurre en el país, pues como se habrá comprendido, la descentralización fiscal es directamente proporcional a la real autonomía de los gobiernos regionales, visión no compartida por el centralismo.

Ante tanta presión, el gobierno central manifestó que no habrá descentralización fiscal mientras no se hayan conformado las regiones (conocidas hoy como macrorregiones), donde debiera pasar la administración del 50% de los recursos fiscales a los gobiernos regionales, cuyo monto debe ser calculado por la SUNAT, estimación que hasta ahora no han querido exponerlo (DL 955, Ley de Descentralización Fiscal). Al haber fracasado el Referéndum para la Integración y Conformación de las Regiones en el año 2005, la descentralización fiscal quedó en suspenso total y postergación indefinida, conllevando a limitaciones en la asignación presupuestal sin atender de manera adecuada las demandas sociales.

Mientras la descentralización fiscal esté chantajeada a la conformación de las regiones, los gobiernos locales seguirán llevando la delantera a los gobiernos regionales, pues en los últimos años han ido aumentando sus alcances en materia tributaria contrastando con el estancamiento de los gobiernos regionales.

La caja regional

Los municipios cuentan con cajas municipales y rurales, sus tasas (servicio a usuarios) son mejores que los bancos y esto les ha permitido recaudar algunos millones de nuevos soles y extender sucursales en todo el Perú, sin embargo, la Superintendencia de Banca y Seguros (SBS) advirtió al Ministerio de Economía y Finanzas que los gobiernos regionales deben estar al margen de este derecho. La razón es simple, la SBS cuida celosamente que la gran banca nacional e internacional no tenga competencia de mercado y se mantengan con algunos beneficios monopólicos, frustrando así la creación y operación de las cajas regionales.

Para que los gobiernos regionales puedan generar condiciones de manejo en una caja regional son necesarios ciertos requisitos como la modificación de las normas legales, mejoras en el servicio del contribuyente, mejoras en la gestión de cobranzas y el fortalecimiento institucional.

El anhelo de contar con estas entidades que dependan del GRJ, es acudir al llamado de los más necesitados, en este caso los agricultores y los pequeños y medianos empresarios, para quienes deben orientarse los mayores beneficios del préstamo. Inclusive los gobiernos regionales podrían coadyuvar a enfrentar los desastres naturales y las plagas frecuentes en estos tiempos de cambios climáticos por calentamiento global.

Conspiraciones contra la descentralización fiscal y tributaria

  1. Constitución de las regiones. La conformación de las regiones o macrorregiones se ha puesto como requisito previo o primera valla, de las muchas que existen, para dar paso a la descentralización fiscal y tributaria. Considerando que los departamentos y sus pueblos aún no se sienten en condiciones de integración, este paso se comporta como la “llave” que cierra toda posibilidad. Si queremos avanzar, debemos eliminar este requisito, pues en las actuales condiciones el objetivo es totalmente estimable.
  2. Exclusión de recursos determinados. El pretendido diseño o proyecto de descentralización fiscal y tributaria no contempla centralistamente que los recursos determinados como el canon, sobrecanon, regalías, renta de aduanas, etc., queden bajo el dominio de los gobiernos subnacionales con lo cual la efectividad de la reforma sería cuasi imperceptible.
  3. Ausencia de estudio técnico financiero. La SUNAT hasta ahora no ha entregado el estudio que permita tener una idea clara de los montos y recursos que permitan ejecutar con decoro las competencias transferidas a los gobiernos subnacionales en caso se logre la anhelada descentralización.

(*) Fragmentos del libro Descentralización, Revolución de Estos Tiempos.


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