Citas bibligráficas
Shapiama, C., (2021). Impuesto predial e incidencia en el financiamiento del presupuesto público en la Municipalidad Distrital la Banda de Shilcayo, periodo 2014 - 2018 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4511
Shapiama, C., Impuesto predial e incidencia en el financiamiento del presupuesto público en la Municipalidad Distrital la Banda de Shilcayo, periodo 2014 - 2018 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4511
@misc{renati/1054871,
title = "Impuesto predial e incidencia en el financiamiento del presupuesto público en la Municipalidad Distrital la Banda de Shilcayo, periodo 2014 - 2018",
author = "Shapiama Tuanama, Cesar Augusto",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The objective of the research was to determine the incidence of property tax on the budget financing of the municipality of the district of Banda de Shilcayo, period 2014-2018. Likewise, the type of research is applied, with an explanatory descriptive design; the sample consisted of historical data of property tax and budget of the municipality, the technique was documentary analysis and the analysis guide was used as an instrument. Among the results is the fact that property tax collection was not 100% achieved, reflecting a late payment balance of more than 17.52% and in the last period it increased to 37.04%, which is worrisome and requires the municipality to implement strategies to reverse these trends. On the other hand, the collection for the financing of the budget of the municipality was S/6,334,753.00 soles being the lowest in the period 2014-2018,in the year 2015 it amounts to S/7,106,139.00 soles, in the year 2016 it decreases making an amount of S/6,553,370. 00 soles, in the year 2017 amounts to S/13,025,776.00 soles, in the year 2018 had an economic slowdown making an amount of S/12,585,642.00 soles, despite the decendence of the collection the amount is considerable which benefits the Municipality. The conclusion is that the property tax affects the level of financing by 58.14%, achieving a Pearson coefficient of 0.76, which explains a positive correlation and at the same time has an incidence of 6.16 monetary units.
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