Citas bibligráficas
Perez, A., Ramirez, D. (2023). Gestión de impuestos municipales y su influencia en la recaudación de ingresos de la municipalidad distrital de Nueva Cajamarca, 2019 [Universidad San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5431
Perez, A., Ramirez, D. Gestión de impuestos municipales y su influencia en la recaudación de ingresos de la municipalidad distrital de Nueva Cajamarca, 2019 []. PE: Universidad San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5431
@misc{renati/1054705,
title = "Gestión de impuestos municipales y su influencia en la recaudación de ingresos de la municipalidad distrital de Nueva Cajamarca, 2019",
author = "Ramirez Castro, Day Shary",
publisher = "Universidad San Martín. Fondo Editorial",
year = "2023"
}
The research entitled "Municipal tax management and its influence on the revenue collection of the district municipality of Nueva Cajamarca, 2019" raised as its main objective to determine the influence of tax management on the revenue collection of the municipality during the fiscal period 2019. The methodology used corresponded to the descriptive correlational applied typology, for which the survey and the documentary analysis were used as techniques for the collection of information, therefore, the instruments were the questionnaire and the documentary analysis guide. The population consisted of 30 workers of the district municipality of Nueva Cajamarca, from whom the type of sampling was done by convenience, therefore, 30 participants were selected for the study sample. The results showed that the municipal tax management variable is evenly distributed in a regular and good level with a value of 46.7%, while the revenue collection variable reported a regular level with a value of 80%. The main conclusion reached in the research shows that there is a significant influence of municipal tax management on revenue collection, since the Spearman's Rho correlation was 0.575 and the bilateral sigma 0.001<0.05.
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