La Universidad del Pacífico y las donaciones deducibles: Estudio de un caso

The authors develop the topic of deductible donations in three parts. The first is about private university education in relation to the tax system and regulations. In the second, the historical evolution of the tax deductions of donations in the universities from the tax regime in the 1960s, through the military government, the government of Belaúnde Terry, the government of García Pérez until the first Fujimori regime. The third part addresses the specific case of the Universidad del Pacífico in relation to the tax field; For this, it presents its history, academic development, tax context of the university and the impact of donations in the years 1976 to 1991. In 1976 the number of donors was 55 between companies and individuals and in 1979, the stage of greatest bond with the productive sector, donations are increased by 50%. It can be concluded that the university's experience in this matter has been important in legislative matters, in addition to establishing a "tax culture" in relation to private higher education.