The project is innovative because in the design phase it was very important to evaluate the tax debt of the neighbourhood associations of Manchay and the rural population centres, in order to prioritise the execution of the tax campaigns. A database of the social organisations of Manchay and the rural population centres was created, and with this information the strategies for awareness-raising and dissemination of the programme were defined, the programme's procedure and function guides were developed, and the logistics necessary for the development of the programme were determined. In addition, the proposal is innovative because it generates an alternative to the total remission of  taxpayers with debt, establishing a viable alternative contribution, strengthening a tax culture among residents and community participation in the development of public works.

The Tax Administration Department (Gerencia de Administración Tributaria) was responsible for the project. The Public Works Department (Sub Gerencia de Obras Públicas), declares the feasibility of the communal works. Sub-management of Neighbourhood Participation (Sub Gerencia de Participación Vecinal), establishes contact with the associations that would be the beneficiaries. The Image Management (Gerencia de Imagen) disseminates the campaigns and achievements through social networks and the Neighbourhood Councils (Juntas Vecinales), facilitate the scheduling of tax campaigns and the location of the mobile office and disseminate information through their social networks.

In general, residents of 34 neighbourhood associations in the areas of Quebrada de Manchay and Centros Poblados Rurales in the district of Pachacamac in Lima were benefited. And 4,520 taxpayers residing in the associations reduced their tax arrears and received materials for the execution of minor works through neighbourhood development programmes.

In the year 2021, 4,520 residents of the associations where the programme was implemented were assisted with the delivery of materials for the execution of minor works through Neighbourhood Development Programmes. Likewise, in the same year, tax debt has been reduced by an average of 6.40% in 34 associations where tax campaigns were carried out and in one association it was reduced by 27.71% in a single day of collection, being the highest indicator of all the campaigns in 2021. The measurement was possible because the design took into account the digitalised information of taxpayers and a survey was carried out of existing social organisations in the area that were not included in the databases. In each collection campaign, evaluations and measurements are carried out through itinerant modules and virtual means of payment. One of the unanticipated results was the voluntary response of the associations that, in view of the success of the programme, asked to be evaluated for its implementation. Likewise, the culture of formalisation was improved as many taxpayers ask to be registered in the land registry in order to participate in the campaigns and contribute to the implementation of their programmes. In terms of investments, in 2021, S/. 414,009.41 soles were invested in 13 neighbourhood development programmes, with funds generated by non-budgeted income from tax campaigns focused on Sundays.

The first difficulty was the lack of information on the needs of the beneficiary population and the lack of contacts with neighbourhood leaders, so field work was carried out to gather this information. Another difficulty was the lack of budget for the initial investment of the campaign (itinerant module, communication, etc.), for which a cost-benefit table was drawn up with the projected income to guarantee the return on investment and the obtaining of funds for public works, in order to obtain approval from senior management. The main external difficulty was the lack of credibility in the programme. The target citizen feared whether their payments would be invested in their association. For this purpose, a communication channel was implemented to provide personalised advice for the application in the execution of the work and to monitor the process. With the first results, already implemented programmes were used as evidence of successful implementation.

The District Municipality of Pachacamac has the infrastructure and qualified personnel that has allowed it to develop the initiative in a rural urban district with large geographic, economic and social gaps.

The experience is replicable both in Peru and in other countries where there are very similar realities and similar legislation. The development of the experience has legal support documented in directives, ordinances and working guidelines.

Lessons learned include the incorporation of all means of virtual payment to ensure transparency and traceability of the collection. It is also important to carry out a prior evaluation of the place in order to verify accessibility, verify connectivity levels and guarantee the processes for the day of the campaign. It is very important that the organisations are identified with their leaders and that they have quick channels of communication with their associates.

Information about the investment on Programs of Neighbourhood Development can be found here: http://www.munipachacamac.gob.pe/cuadro_estadistico_de_inversion_en_programas_de_desarrollo_vecinal.html