Bibliographic citations
Vasquez, J., Vargas, L. (2022). Tributación y su relación con la cultura tributaria en la Municipalidad Distrital de Tabalosos, año 2020. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4418
Vasquez, J., Vargas, L. Tributación y su relación con la cultura tributaria en la Municipalidad Distrital de Tabalosos, año 2020. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4418
@misc{renati/1054342,
title = "Tributación y su relación con la cultura tributaria en la Municipalidad Distrital de Tabalosos, año 2020.",
author = "Vargas Chujutalli, Luis Alberto",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The research entitled "Taxation and its relationship with the tax culture in the District Municipality of Tabalosos, year 2020", is a basic, quantitative study, with a cross-sectional, descriptive correlational level, non-experimental design. The population was made up of 1208 taxpayers and the sample of 124 taxpayers, in addition to the tax information of the District Municipality of Tabalosos for the year 2020, where the survey and documentary analysis techniques were applied and the instruments were the survey form and the documentary analysis form. The results indicate that the management of taxation in the District Municipality of Tabalosos, year 2020 is deficient, with a collection level of 59.1%, giving a total budgetary autonomy of 9.86%, budgetary autonomy for works of 5.85% and budgetary autonomy for goods and services of 5.85%; moreover, the level of tax culture in average values are 14.9% for Very deficient, 32.1% for Deficient, 45.9% for Regular and 7.1% for Good. It is concluded that, the relationship between taxation and tax culture in the District Municipality of Tabalosos, year 2020, is significant, high positive, where Pearson's R coefficient is 0.898 and the coefficient of determination of R2=.0.8064
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