Bibliographic citations
Tenazoa, C., Torres, E. (2021). Administración de tributos y su relación con la recaudación del impuesto predial de la Municipalidad Distrital de la Banda de Shilcayo, año 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4180
Tenazoa, C., Torres, E. Administración de tributos y su relación con la recaudación del impuesto predial de la Municipalidad Distrital de la Banda de Shilcayo, año 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4180
@misc{renati/1055336,
title = "Administración de tributos y su relación con la recaudación del impuesto predial de la Municipalidad Distrital de la Banda de Shilcayo, año 2018.",
author = "Torres Leveau, Estefany",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present study aimed to determine the relationship between tax administration and property tax collection in the district municipality of the Banda de Shilcayo, year 2018. It was an applied research, with descriptive level and non-experimental design. The survey technique was applied and the questionnaire was used as an instrument. The registered sample consisted of 30 employees of the District Municipality of the Banda de Shilcayo. The results revealed that the executing unit has an intermediate level of 40% in the administration of taxes, due to the inadequate use of forms and municipal regulations, which makes the organization inefficient regarding the administration of taxes. Likewise, the level of property tax collection of the district municipality of the Banda de Shilcayo is 47% at a medium level, because the information provided by the municipality regarding tax obligations is scarce, proof of this, the municipality for the period 2017 only collected S/896,489.00 out of S/ 1,893,884.00. However, in the 2018 period the collection was higher, i.e. S/1,068,812.00. The main conclusion was that there is a significant relationship between tax administration and property tax collection, since it presents a moderate positive Pearson correlation of 0.698 and a significance level equal to 0.002, therefore, the alternative hypothesis proposed in the research was accepted.
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