Citas bibligráficas
Amasifen, L., Delgado, F. (2023). Recaudación del impuesto predial y el desarrollo económico- social en la Municipalidad distrital de Cacatachi, 2017-2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5976
Amasifen, L., Delgado, F. Recaudación del impuesto predial y el desarrollo económico- social en la Municipalidad distrital de Cacatachi, 2017-2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5976
@misc{renati/1054240,
title = "Recaudación del impuesto predial y el desarrollo económico- social en la Municipalidad distrital de Cacatachi, 2017-2021",
author = "Delgado Davila, Fidel Bladimir",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The objective of the research was "To determine the relationship between property tax collection and economic-social development in the municipality of Cacatachi, 2017-2021". The study had a non-experimental, basic, longitudinal, descriptive and explanatory design, with a sample of 262 taxpayers, applying the survey technique and questionnaire as an instrument. The results showed that the property tax situation of the municipality of Cacatachi is regular in 39%, 35% is deficient and 26% is efficient. This indicates that there is still much room for improvement in registration and awareness, collection, supervision and coercive collection in order to achieve better results in the payment of property taxes. Regarding the status of economic and social development, 38% are regular, 35% are efficient and 27% are deficient. This indicates that, in the economic development dimension, despite having basic services such as water, sewage, electrification, telecommunications and other services, there is still a need to strengthen them in the area of agricultural infrastructure. Concerning social development, deficiencies exist in improving social actions, specific campaigns in sports and culture, public medical campaigns, and social conflict management. It is concluded that the relationship between property tax collection and economic-social development is medium and positive between the variables of 0.790, having a medium influence between the variables. Likewise, it presents a significance of 0.001, less than the statistical decision rule with p value less than or equal to 0.05, accepting that there is a significant relationship between the variables presented.
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