Bibliographic citations
Rosillo, C., Pezo, D. (2024). Morosidad y su relación con la recaudación del Impuesto Predial en la Municipalidad Distrital de Morales, periodo 2017-2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5997
Rosillo, C., Pezo, D. Morosidad y su relación con la recaudación del Impuesto Predial en la Municipalidad Distrital de Morales, periodo 2017-2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2024. http://hdl.handle.net/11458/5997
@misc{renati/1054373,
title = "Morosidad y su relación con la recaudación del Impuesto Predial en la Municipalidad Distrital de Morales, periodo 2017-2021",
author = "Pezo Tuanama, Doris Lisbeth",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2024"
}
“Delinquency and its relationship with the collection of property tax in the District Municipality of Morales, period 2017-2021”. Local governments throughout the country, through the competent authorities, are responsible for collecting taxes, which are the main source of financial income necessary to meet the fundamental needs of the locality. However, these taxes are not seen as obligations by citizens, so they do not recognize their importance for the progress of society. Therefore, the general objective was to verify how delinquency is related to property tax collection in the municipal establishment; the specific objectives were: to analyze the level of delinquency, to evaluate property tax collection, and to determine the relational link between type of property, factor (circumstantial, explanatory and collection factor) and property tax collection in the municipality. Methodologically it was a basic, relational level and non-experimental design; the sample size consisted of 18 collaborators and also property tax data, using the documentary guide and questionnaire. The main results showed that the delinquency rate was high at 55.5%, while property tax collection was low at 50.0%. Likewise, a significant and negative connotation link was found between type of property, circumstantial factor, explanatory factor and collection factor with property tax collection (-.765, -.701, -.756 and -.709). It was concluded that there is a negative link between variables at -.767.
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