Bibliographic citations
Lozada, D., Medina, D. (2023). Comportamiento de la recaudación tributaria en el Municipalidad Distrital de Yuracyacu, provincia de Rioja, periodo 2011-2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5186
Lozada, D., Medina, D. Comportamiento de la recaudación tributaria en el Municipalidad Distrital de Yuracyacu, provincia de Rioja, periodo 2011-2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5186
@misc{renati/1054047,
title = "Comportamiento de la recaudación tributaria en el Municipalidad Distrital de Yuracyacu, provincia de Rioja, periodo 2011-2021",
author = "Medina Delgado, Dalmit",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
Tax collection behaviour in the District Municipality of Yuracyacu, province of Rioja, period 2011-2021. The thesis entitled "Behavior of Tax Collection in the District Municipality of Yuracyacu, province of Rioja, period 2011-2021", is an applied research, with a quantitative approach, descriptive level, non-experimental and longitudinal design, in which the population and sample corresponded to the entire documentary collection of the taxation of the municipality in the period 2011 - 2021; the technique was direct observation and the instrument was the direct observation form. The results indicate that the behavior of tax collection according to types of taxes is not uniform, being fees the main source of collection from 2015 to 2021, displacing taxes to a second place. The contribution of tax revenues to the institutional budget of the Municipality is only for the generic items of Goods and Services and Acquisition of Non-Financial Assets, being the latter item for the years 2019, 2020 and 2021 the one with the highest amount allocated with 57.4%, 75.1% and 64.7% respectively. It is concluded that the behavior of tax collection in the District Municipality of Yuracyacu, province of Rioja, period 2011-2021, shows a very variable behavior regarding percentage terms, even though in the last four years it went from S/. 148,027.0 to S/. 442,389.0, representing an increase of 2.98 times, thus contributing 4.46% and 4.50% of the modified institutional budget for the year 2020 and 2021, respectively.
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