Obras por Impuestos, una oportunidad de articulación del sector privado para mejorar la inversión pública. Análisis de los procesos y retos del proyecto “Mejoramiento Del Servicio Educativo en la I.E. 40054 Juan Domingo Zamacola y Jáuregui La Libertad, Distrito de Cerro Colorado – Arequipa
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2022-06-13
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Pontificia Universidad Católica del Perú
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En esta tesis se aborda desde la Gerencia Social un estudio de caso, donde
apreciamos la implementación de una política que nace como respuesta a una
necesidad: hacer más eficiente y efectivo el gasto de inversión pública,
articulando al Estado con el sector privado, donde las empresas pueden ejecutar
proyectos con los recursos que serían destinados para el pago de impuestos.
Por lo cual se busca identificar los factores que han contribuido o limitado la
implementación del proyecto “Mejoramiento del servicio educativo en la I.E.
40054 Juan D. Zamacola, distrito de Cerro Colorado, en Arequipa, en el marco
de ejecución del convenio suscrito entre la Municipalidad Distrital de Cerro
Colorado y el Banco de Crédito del Perú, analizando el nivel de participación y la
percepción de los actores involucrados así como los servicios instalados e
impartidos, para proponer recomendaciones que permitan mejorar la ejecución
del proyecto y las directrices del programa de Obras por Impuestos (OxI).
Teniendo como guía en la investigación los objetivos específicos: i) Determinar el
nivel de participación de los principales actores involucrados, en la
implementación del proyecto; ii) Conocer y analizar si los servicios impartidos a
través del proyecto han contribuido a generar cambios en la calidad educativa de
los usuarios de derecho; iii) Identificar y analizar la percepción de los principales
actores involucrados, acerca del proyecto; y iv) Proponer recomendaciones que
permitan mejorar la implementación y la sostenibilidad de los proyectos que se
ejecutan en el marco de los convenios de OxI. Considerando los enfoques
teóricos para el estudio: Desarrollo Humano, Derecho a la Educación,
Responsabilidad Social Empresarial y Participación Ciudadana, se concluye que
los proyectos realizados mediante la modalidad de OxI sí vienen incluyendo la
participación de los estudiantes, a partir de la interacción que tienen con la
comunidad educativa, como por la utilización de cada uno de sus entregables;
que los cambios en la calidad educativa son positivos; además que la percepción
que se tiene de los actores, refleja que esta modalidad de inversión de APP no
es muy conocida, y que la empresa privada debe reforzar su estrategia
comunicativa respecto a lo que genera con sus acciones de RSE.
In this thesis, a case study is addressed from the Social Management, where we appreciate the implementation of a policy that is born as a response to a need: to make public investment spending more efficient and effective, articulating the State with the private sector, where Companies can execute projects with the resources they need earmarked for paying taxes. Therefore, the aim is to identify the factors that have contributed or limited the implementation of the project "Improvement of the educational service at IE 40054 Juan D. Zamacola, Cerro Colorado district, in Arequipa, within the framework of the execution of the agreement signed between the Municipality District of Cerro Colorado and Banco de Crédito del Perú, analyzing the level of participation and the perception of the actors involved as well as the services installed and delivered, to propose recommendations that could improve the execution of the project and the guidelines of the Works for Taxes (OxI) Having as a guide in the research the specific objectives: i) Determine the level of participation of the main actors involved in the implementation of the project; ii) Know and analyze if the services provided through the project have contributed to generate changes in the educational quality of law users; iii) Identify and analyze perception of the main actors involved, about the project; and iv) Propose recommendations that improve the implementation and sustainability of the projects that are executed within the framework of the OxI agreements. Considering the theoretical approaches for the study: Human Development, Right to Education, Corporate Social Responsibility and Citizen Participation, it is concluded that the projects carried out through the OxI modality do include the participation of students, based on the interaction they have with the educational community, as for the use of each of its deliveries; that the changes in educational quality are positive; In addition, the perception that it has of the actors reflects that this modality of APP investment is not well known, and that the private company must modify its communication strategy regarding what it generates with its CSR actions.
In this thesis, a case study is addressed from the Social Management, where we appreciate the implementation of a policy that is born as a response to a need: to make public investment spending more efficient and effective, articulating the State with the private sector, where Companies can execute projects with the resources they need earmarked for paying taxes. Therefore, the aim is to identify the factors that have contributed or limited the implementation of the project "Improvement of the educational service at IE 40054 Juan D. Zamacola, Cerro Colorado district, in Arequipa, within the framework of the execution of the agreement signed between the Municipality District of Cerro Colorado and Banco de Crédito del Perú, analyzing the level of participation and the perception of the actors involved as well as the services installed and delivered, to propose recommendations that could improve the execution of the project and the guidelines of the Works for Taxes (OxI) Having as a guide in the research the specific objectives: i) Determine the level of participation of the main actors involved in the implementation of the project; ii) Know and analyze if the services provided through the project have contributed to generate changes in the educational quality of law users; iii) Identify and analyze perception of the main actors involved, about the project; and iv) Propose recommendations that improve the implementation and sustainability of the projects that are executed within the framework of the OxI agreements. Considering the theoretical approaches for the study: Human Development, Right to Education, Corporate Social Responsibility and Citizen Participation, it is concluded that the projects carried out through the OxI modality do include the participation of students, based on the interaction they have with the educational community, as for the use of each of its deliveries; that the changes in educational quality are positive; In addition, the perception that it has of the actors reflects that this modality of APP investment is not well known, and that the private company must modify its communication strategy regarding what it generates with its CSR actions.
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Inversiones públicas, Empresas privadas--Perú, Incentivos tributarios, Responsabilidad social de las empresas--Perú, Desarrollo humano--Perú--Cerro Colorado (Arequipa : Distrito)
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