Citas bibligráficas
Rengifo, R., (2022). Influencia de los factores sociolaborales en la efectividad de recaudación de impuesto predial del SAT Tarapoto, 2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4502
Rengifo, R., Influencia de los factores sociolaborales en la efectividad de recaudación de impuesto predial del SAT Tarapoto, 2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4502
@phdthesis{renati/1054777,
title = "Influencia de los factores sociolaborales en la efectividad de recaudación de impuesto predial del SAT Tarapoto, 2020",
author = "Rengifo Amasifen, Roger Ricardo",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
Abstract The main objective of the study "Influence of socio-labor factors on the effectiveness of property tax collection of SAT Tarapoto, 2020" was to design a plan of socio-labor factors to improve the effectiveness of property tax collection of SAT Tarapoto, 2020. It was found that the rating of each of the following elements: value of the debt from a previous year, SAT-T's work to avoid the increase of the delinquent portfolio, actions taken to meet its collection and collection goals, availability of information provided on the collection of previous periods and dissemination as a strategy to raise awareness, are inadequate. The updating of the information on the properties, availability of information on the current period's collection, dissemination of compliance with the current goals as a strategy to generate awareness, are also inadequate. Likewise, it was found that the regular level presents 44% and the high level of collection 17%, therefore, it is evident that 61% complies with certain regularity in their payments. On the other hand, there is a high percentage of 39% who perceive that taxpayers do not comply with their commitment to pay the property tax. A plan was designed to improve the effectiveness of SAT Tarapoto's property tax collection, for which two strategies were proposed to strengthen the collection of past and current debts: the first strategy has two activities and the second strategy is integrated by two activities, which will improve the effectiveness of SAT Tarapoto's property tax collection.
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