Comparative Analysis of Fiscal Policies in Metropolitan Lima and Border Cities of Ecuador: Lessons for Public Management in Peru

Abstract

This article presents a comparative analysis of fiscal policies implemented in Metropolitan Lima and border cities in Ecuador, such as Guayaquil and Quito. Through a systematic review of academic literature, government reports, and statistical data, significant differences in fiscal management between these regions were identified. The results highlight that Ecuadorian cities prioritize investment in public infrastructure and basic services, while Lima faces greater challenges in fiscal equity due to high economic informality and dependence on central government transfers. These findings suggest the need for fiscal reforms in Peru that promote economic formalization, strengthen municipal fiscal autonomy, and prioritize urban development investment. Additionally, fostering cross-border cooperation to share successful fiscal management experiences is recommended. This study also opens the door to future research on the relationship between fiscal policies and sustainable
development in urban contexts, emphasizing the importance of adapting regional strategies to local needs. Finally, the results contribute to the academic and political debate on improving public management in Peru through lessons learned from neighboring countries.