Bibliographic citations
Escobar, H., (2024). Estrategias de cobranza y su influencia en la recaudación del impuesto predial en la Municipalidad Distrital de El Porvenir, 2023 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/22721
Escobar, H., Estrategias de cobranza y su influencia en la recaudación del impuesto predial en la Municipalidad Distrital de El Porvenir, 2023 []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/22721
@misc{renati/1049188,
title = "Estrategias de cobranza y su influencia en la recaudación del impuesto predial en la Municipalidad Distrital de El Porvenir, 2023",
author = "Escobar Calderón, Haydee Yesenia",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
ABSTRACT The general objective of this research was to establish the influence of collection strategies on property tax collection in the District Municipality of El Porvenir, 2023.The type of research was applied, non-experimental, cross-sectional, descriptive and descriptive. The population consisted of 28,682 property tax payers in the District of El Porvenir. Probabilistic convenience sampling was used for a representative and sufficient sample of 120 taxpayers, the technique used was the survey and documentary analysis, and the instruments used were the questionnaire and the documentary guide.The study was based on a meticulous choice of a variety of tools adapted to the research objectives.The analysis of collection strategies showed predominantly fair levels of planning and communication with the taxpayer, while payment facilities showed a more favourable situation. However, arrears management emerged as the most critical area, with high levels of deficiency.Property tax collection exhibited a marked monthly variability, totalling S/ 741,219.05 in 2023. December stood out significantly, contributing more than 27% of the annual collection, followed by peaks in August, February, May and July.It is concluded that there is a positive influence between collection strategies and property tax collection in the District Municipality of El Porvenir, 2023 with a Spearman correlation coefficient value of 0.823 and a significance level of 0.01.
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