Bibliographic citations
Belda, D., Benavides, K. (2023). La eficacia de las medidas cautelares en la recaudación tributaria obtenida en el Servicio de Administración Tributaria de Tarapoto, 2018-2019 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5946
Belda, D., Benavides, K. La eficacia de las medidas cautelares en la recaudación tributaria obtenida en el Servicio de Administración Tributaria de Tarapoto, 2018-2019 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5946
@misc{renati/1054659,
title = "La eficacia de las medidas cautelares en la recaudación tributaria obtenida en el Servicio de Administración Tributaria de Tarapoto, 2018-2019",
author = "Benavides Vásquez, Ketty Yalu",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The general objective of this investigation was: Determine the level of effectiveness of the application of precautionary measures in tax collection in the Tax Administration Service of Tarapoto, 2018-2019; and, as specific objectives: (1) Identify which precautionary measures are applied in the Tarapoto Tax Administration Service, 2018-2019; (2) Identify the level of tax collection obtained in the Tarapoto Tax Administration Service, 2018-2019; and, (3) Establish the level of effectiveness of precautionary measures in the tax collection obtained in the Tarapoto Tax Administration Service, 2018-2019. The variables being: precautionary measures and tax collection. The research was developed under a quantitative approach, basic type, descriptive level and cross-sectional non-experimental design; The population and sample consisted of 30 files on Coercive Collection and a subsample of 30 surveys applied to 15 municipal officials and 15 taxpayers who were part of a coercive procedure with precautionary measures executed. Documentary observation and questionnaire were used as techniques; and as instruments the checklist and the survey, respectively. The same ones that produced the following results: the main precautionary measures applied by the SAT were the coercive seizure of monetary amounts from bank accounts and assets of high economic value, the kidnapping and retention of high-value movable assets of the taxpayer debtors. ; The tax collection obtained between 2018 and 2019 has been at a medium level and regularly positive, increasing by 1.11%; Concluding that the level of effectiveness of precautionary measures in the tax collection obtained in the SAT during 2018-2019 was average.
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