Bibliographic citations
Alvarado, K., Lumba, C. (2022). Evasión tributaria y su incidencia en la recaudación del impuesto predial de la Municipalidad Provincial de Rioja, año 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4405
Alvarado, K., Lumba, C. Evasión tributaria y su incidencia en la recaudación del impuesto predial de la Municipalidad Provincial de Rioja, año 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4405
@misc{renati/1054169,
title = "Evasión tributaria y su incidencia en la recaudación del impuesto predial de la Municipalidad Provincial de Rioja, año 2018.",
author = "Lumba Rimarachín, Celeni",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The main objective of the study was to establish the incidence between tax evasion and property tax collection at the Provincial Municipality of Rioja, year 2018. The methodology followed an applied quantitative approach, explanatory level and non-experimental cross-sectional design, whose population consisted of 42 officials of the Provincial Municipality of Rioja and the reports of property tax collection from the MEF website. The sample of 15 officials corresponding to the area of Urban and Rural Development Management of the Provincial Municipality of Rioja and the property tax collection reports were determined as a sample for the convenience of the researcher. The results revealed that during the period 2018, the Provincial Municipality of Rioja only achieved a rate of (75%), given that the amount collected amounted to S/ 606 248,00 thus being lower than the expected collection amount which was S/ 810 000,00 thus confirming that the collection level was medium. It was concluded that tax evasion has a significant impact on property tax collection at the Provincial Municipality of Rioja, year 2018, because it was found that the level of bilateral significance reached a p-value=0,000, with a Pearson coefficient of (0,863), indicating a considerable positive correlation. In addition, by calculating the determinant coefficient (0,863)2 it was found that tax evasion had a 74% influence on property tax collection at the Provincial Municipality of Rioja.
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