Bibliographic citations
Rodriguez, J., Picon, J. (2022). Incidencia de la gestión de cobranza y recaudación del impuesto predial en la Municipalidad Distrital de Calzada, periodo 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4424
Rodriguez, J., Picon, J. Incidencia de la gestión de cobranza y recaudación del impuesto predial en la Municipalidad Distrital de Calzada, periodo 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4424
@misc{renati/1053838,
title = "Incidencia de la gestión de cobranza y recaudación del impuesto predial en la Municipalidad Distrital de Calzada, periodo 2018.",
author = "Picon Diaz, Jorge Luis",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The research entitled "Incidence of the collection management and collection of property tax in the District Municipality of Calzada, period 2018", is an applied research with descriptive - correlational level, non-experimental design. The technique of questionnaire and documentary analysis was applied; and the population consisted of the workers of the District Municipality of Calzada, referred to the collection management and its correlation with the collection of property tax in the District Municipality of Calzada, period 2018. It is concluded that the collection management has a significant impact on the collection of property tax in the District Municipality of Calzada, period 2018; the collection management has a significant impact on the collection of the tax in urban and rustic properties. It could be established that the employees entrusted with the collection work do not perform their work properly, which has a direct impact on the results in terms of registration in the taxpayer registry, identification of defaulting and delinquent taxpayers, as well as a weak collection action.
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