Variation, distribution and execution of the Public Sector Budget in Peru, by levels of government; [Variación, distribución y ejecución del Presupuesto del Sector Público en el Perú, por niveles de gobierno]

Abstract

Since the 2001 fiscal year, Peru has experienced significant increases in the approval of its annual budgets. During the first half of the 2000s, the territorial distribution of the budget shifted as part of the restructuring of the Peruvian state, with funds allocated to national, regional, and local levels of government. This study aims to analyze and explain the variation, distribution, and execution of the public budget in Peru by government level, using a deductive method with a quantitative approach and descriptive-explanatory design. The results indicate consistent growth in the public budget over the years. However, the distribution of capital expenditures has been uneven across government levels, partly due to insufficient fiscal decentralization. In conclusion, the effectiveness indicators show that regional and local governments have faced challenges in executing capital expenditures, highlighting the need to improve budget distribution and execution mechanisms at these levels to optimize resources allocated for territorial development. © (2024), (Universidad del Zulia). All rights reserved.