Bibliographic citations
Rios, M., Silva, R. (2023). Gestión tributaria y sostenibilidad financiera de la Municipalidad Distrital de Morales, año 2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5631
Rios, M., Silva, R. Gestión tributaria y sostenibilidad financiera de la Municipalidad Distrital de Morales, año 2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5631
@misc{renati/1055067,
title = "Gestión tributaria y sostenibilidad financiera de la Municipalidad Distrital de Morales, año 2021",
author = "Silva Saavedra, Rosalinda",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The research entitled "Tax management and financial sustainability of the District Municipality of Morales, year 2021", is an applied research, with a descriptive design, non-experimental level, having as population and sample the tax activities, the accounting records of the collection, and the allocations of the collected for the administrative and operational management of the Municipality. The technique used was documentary analysis and the instrument was the data recording sheet. The level of tax collection is regular, where the results indicate that tax collection reaches 70.4% for all taxes, and in a disaggregated manner taxes reach 80.0% and fees 46.5%. The financial sustainability ratios are deficient, where financial autonomy achieves a value of 18.16%, i.e. it has a high dependence on the central level of 81.84%, where tax efficiency only achieves 79.40%, and the quality of receivables is 23% and the quality of payables is 23%. It is concluded that the incidence of tax management on the financial sustainability of the District Municipality of Morales, year 2021, is significant, evaluated using the Student's t-test, which shows that the means of both variables are different when acting independently, thus demonstrating the incidence of the variables.
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