For more than fifteen years, the \u201cWork in Lieu of Taxes\u201d program demonstrated that private-sector implementation capacity could help bridge infrastructure gaps. Today, the program is gaining significant momentum: according to ProInversi\u00f3n, between January and July 2026, 438 projects were awarded totaling S\/ 6,702 million, four times the amount awarded during the same period in 2025.<\/p>

This capability takes on special significance in light of the climate outlook. According to ENFEN, there is at least a 62% probability that a Coastal El Ni\u00f1o will reach an extraordinary magnitude between September 2026 and January 2027.<\/p>

In this context, Emergency Decree No. 010-2026 allows ministries to approve and update lists of services for prevention, preparedness, response, and recovery in the face of El Ni\u00f1o through the \u201cWorks for Taxes\u201d program. The question is: What specific solutions should we include on those lists?.<\/p>

MIDAGRI has already prioritized services such as cleaning waterways and drainage systems, pumping, slope stabilization, equipment deployment, and temporary water storage. However, other sectors could develop their own portfolios.<\/p>

The MINAM could evaluate waste collection and sorting services to prevent waste from clogging drains; logistics for waste pickers\u2019 associations in the event of emergencies; or maintenance of natural infrastructure that helps regulate and store water. MIDIS could explore services to keep soup kitchens, Cuna M\u00e1s, and other essential services operational through preventive measures related to infrastructure, safe water, and logistics.<\/p>

There is also a financial aspect: evaluating guarantee schemes that provide liquidity to organizations and microenterprises critical to the response\u2014for example, waste pickers\u2019 associations that need to replace equipment or maintain operations after heavy rains. These alternatives would require regulatory approval, but they demonstrate the potential to move from a single mechanism to a portfolio of adaptation solutions.<\/p>

This should be complemented by capacity-building: municipal training, risk monitoring, protocols, and technology that will remain in place after the intervention ends.<\/p>

For businesses, this goes beyond a tax tool. A blocked highway disrupts distribution; a lack of water jeopardizes operations; and the vulnerability of suppliers ultimately affects the business. The resilience of the region is also part of business resilience.<\/p>

Success, then, should not be measured solely by how much was accomplished, but by how much risk was reduced, which services continued to function, and which losses were prevented.<\/p>

For years, we have learned that closing gaps requires infrastructure. Today, we have the opportunity to take the next step: What services should we prioritize to turn private investment into resilience for the country?<\/p><\/div><\/div><\/div><\/div><\/div><\/section><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Column published in the Journal Management<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"Emergency Decree Authorizes Tax Services in Response to El Ni\u00f1o. Marian Buraschi analyzes which solutions should be prioritized to ensure the country's resilience.","protected":false},"author":1,"featured_media":203530,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1023],"tags":[],"class_list":["post-203529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-opinion"],"acf":[],"_links":{"self":[{"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/posts\/203529","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/comments?post=203529"}],"version-history":[{"count":12,"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/posts\/203529\/revisions"}],"predecessor-version":[{"id":203556,"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/posts\/203529\/revisions\/203556"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/media\/203530"}],"wp:attachment":[{"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/media?parent=203529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/categories?post=203529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/libelula.com.pe\/en\/wp-json\/wp\/v2\/tags?post=203529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}