Bibliographic citations
Chumbe, E., (2024). La recaudación tributaria y su influencia en la ejecución presupuestal de la Municipalidad Provincial de Rioja, periodos 2020 - 2021 [Fondo Editorial UNSM]. http://hdl.handle.net/11458/5765
Chumbe, E., La recaudación tributaria y su influencia en la ejecución presupuestal de la Municipalidad Provincial de Rioja, periodos 2020 - 2021 []. PE: Fondo Editorial UNSM; 2024. http://hdl.handle.net/11458/5765
@misc{renati/1053857,
title = "La recaudación tributaria y su influencia en la ejecución presupuestal de la Municipalidad Provincial de Rioja, periodos 2020 - 2021",
author = "Chumbe Pinedo, Emily",
publisher = "Fondo Editorial UNSM",
year = "2024"
}
The appropriate use of public resources is essential for the progress of communities, which ensures the optimal use of income collected from municipal taxes in order to carry out projects and works that benefit society as a whole. However, the problem lies in the limited capacity of public entities to collect municipal taxes and distribute expenses in an effective and efficient way, which has a negative impact on the economic and social development of communities. In this context, it is crucial to increase supervision of the budget process in order to strengthen the government entity, focusing on the implementation of strategies that prioritize a correct allocation of public expenses. Based on this, the general objective was to determine the influence of tax collection on the budget execution of the Provincial Municipality of Rioja, periods 2020 - 2021. The methodology used in the study was applied, with an explanatory level, with a design in which there was no experimentation of the variables (non-experimental), the study sample was made up of the budget reports extracted from the MEF, for which the budget information (documentary collection) of the government entity under study was collected as an instrument. Among the results obtained, it was determined that the level of tax collection and budget execution presented average values under the deficient evaluation scale. In addition to this, it was concluded that there is a significant influence of tax collection on the budget execution of the Provincial Municipality of Rioja, periods 2020 - 2021, by obtaining an R2 equal to 31.2%, that is, the variation in budget execution is explained by tax collection, and a p-value equivalent to 0.005.
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