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HUMAN AND PRODUCTIVE DEVELOPMENT AND CLIMATE CHANGE MITIGATION THROUGH THE WORKS FOR TAXES MECHANISM.

Trabajo ganador en el área Legal y Tributario en el Foro TIS, PERUMIN 35.

Por: César Reyna Ugarriza, jefe de Relaciones Comunitaria, Macusani Yellowcake.


Abstract

Through the implementation of the Works for Taxes (OxI) mechanism, introduced in the legal system in 2008, any private company, individually or in consortium, is allowed to finance, implement and provide maintenance to public investment projects -that help to reduce the infrastructure gap- with up to 50% of its Third Category Income Tax payment per year.

Although this mechanism has made it possible to cover a fraction of the population's infrastructure demands, whose deficit is still quite high1 , it is necessary to consider a better allocation of the resources from the mining royalties generated by the companies in the sector towards important current objectives, such as generating human development, increasing productivity and mitigating climate change. It is believed that mining companies could contribute significantly or enormously to address three of the great challenges that humanity is facing. 

This change of orientation undoubtedly requires a regulatory modification that would not imply suppressing the OxI mechanism, but on the contrary, complementing it, especially in view of the results obtained throughout its application, with the sole purpose of promoting concrete actions to effectively close social gaps, generate greater prosperity in the country and mitigate or control the undesired effects of climate change. 

The proposed modification is feasible, according to the arguments and results obtained, and implies introducing some changes that must be duly evaluated in an intersectoral manner -by the different ministries- and at the different levels of government, both central, regional and district. This could generate important economic incentives for more effective, rapid and coordinated action between the public and private sectors in key areas for achieving collective well-being and environmental conservation, especially if it is known that these factors are closely related.

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