Bibliographic citations
Bances, G., Mera, R. (2023). Gestión tributaria y gestión presupuestal de la Municipalidad Provincial de San Martín, año 2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5950
Bances, G., Mera, R. Gestión tributaria y gestión presupuestal de la Municipalidad Provincial de San Martín, año 2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5950
@misc{renati/1055438,
title = "Gestión tributaria y gestión presupuestal de la Municipalidad Provincial de San Martín, año 2021",
author = "Mera Tapullima, Rosa Isabeth",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The objective of the research was to determine the relationship between tax management and budget management of the Provincial Municipality of San Martin, year 2021. The research had an applied typology, descriptive correlational level, with a population made up of administrative workers and tax and budget documents, a sample of 38 workers and for the census documents, the questionnaire and the documentary analysis form were used as instruments to collect the information. The results indicate that in terms of tax management by type of tax, the programmed value amounted to S/. 19,643,802.0 and the value collected was S/. 21,455,894.0, representing a variation of 9.22%; from the administrative point of view, tax management is good, evidencing findings of compliance with tax regulations, highlighting the existence of specialized software for the registration of taxpayers, the determination and generation of the debt, as well as the collection management. The level of budget management is good, where the value of the PIM (Modified Institutional Budget) was S/. 69,002,835.0, which is almost double the PIA (Opening Institutional Budget) of S/. 35,105,306.0, however, the average level of spending is only 83.7%. The relationship between tax management and budget management of the Provincial Municipality of San Martin, year 2021, presents a high moderate positive trend, estimated by Pearson's R, which assumes a value of 0.759, with a significance equal to 0.00.
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