Citas bibligráficas
Mas, K., Ramirez, G. (2021). La recaudación del impuesto predial y su influencia en las finanzas públicas de la Municipalidad Provincial de Rioja, periodo 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4240
Mas, K., Ramirez, G. La recaudación del impuesto predial y su influencia en las finanzas públicas de la Municipalidad Provincial de Rioja, periodo 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4240
@misc{renati/1055075,
title = "La recaudación del impuesto predial y su influencia en las finanzas públicas de la Municipalidad Provincial de Rioja, periodo 2018.",
author = "Ramirez Torres, Gianfranco",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The research entitled: "Property tax collection and its influence on the public finances of the Provincial Municipality of Rioja, period 2018", aims to determine the influence of property tax collection on the public finances of the Provincial Municipality of Rioja, period 2018. It is an applied research of explanatory level with a non-experimental design, whose sample consisted of 369 registered taxpayers, also for the collection of information the survey and the documentary analysis were applied as techniques, for this reason the instruments applied were the questionnaire and the documentary analysis guide. It is concluded that the collection of property tax significantly influences the public finances of the Provincial Municipality of Rioja, period 2018, as the chi-square value was 11,200 and the bilateral significance is equal 0.011 and this value is less than 0.05 (p-value ≤ α) in such sense fulfilling the condition the null hypothesis is rejected and the alternate hypothesis is accepted. Adding to the previous result, this is reinforced due to the fact that the municipality has not reached the projected goal of exceeding the Modified Institutional Budget (MIP) with a variation of S/ 203,752.00. The evaluation of the tax culture dimension with 57.86% (usually and always); and public finances has a regular scale.
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