Bibliographic citations
Vasquez, A., Fernandez, A. (2020). Gestión tributaria del impuesto predial y la gestión presupuestal de la Municipalidad Provincial de San Martín, 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3891
Vasquez, A., Fernandez, A. Gestión tributaria del impuesto predial y la gestión presupuestal de la Municipalidad Provincial de San Martín, 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2020. http://hdl.handle.net/11458/3891
@misc{renati/1054635,
title = "Gestión tributaria del impuesto predial y la gestión presupuestal de la Municipalidad Provincial de San Martín, 2019.",
author = "Fernandez Vasquez, Andres Jesus",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2020"
}
The research is entitled "Tax management of the Property Tax and the budgetary management of the Provincial Municipality of San Martín, 2019"; research of the basic type, explanatory level, non-experimental design, having a sample of 100 people among taxpayers and municipal workers, applying the technique of the survey and the documentary analysis and as instruments the questionnaire and the observation guide. It is concluded that the tax management of the Property Tax and the budgetary management of the Provincial Municipality of San Martín, 2019, are deficient; where the property tax collection represents 8.6% of the total budget and the budgetary execution in average reaches 70. 3%; the factors of tax management and the tax culture of property tax are regular, with a positive compliance value of 74% and 45% respectively; budget management is deficient, where the generic Acquisition of Goods and Services reaches 54.0% of budget execution, Goods and Services with 84.4%; and the Resources determined by financing sources with 79.9%, Resources from official credit operations with 19.8%, directly collected Resources with 87.9% and Regular Resources with 95.4%.
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