Bibliographic citations
Chavez, A., Reategui, J. (2019). La recaudación de impuestos y su relación en los gastos de capital de la Municipalidad Provincial de San Martín, periodo 2010 - 2016 [Tesis, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4511
Chavez, A., Reategui, J. La recaudación de impuestos y su relación en los gastos de capital de la Municipalidad Provincial de San Martín, periodo 2010 - 2016 [Tesis]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2019. http://hdl.handle.net/11458/4511
@misc{renati/1055757,
title = "La recaudación de impuestos y su relación en los gastos de capital de la Municipalidad Provincial de San Martín, periodo 2010 - 2016",
author = "Reategui Pinchi, Jhonatan",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2019"
}
The present investigation has the title: Tax collection and its relation in the capital expenditures of the Provincial Municipality of San Martín, 2010-2016 period. In addition, the general objective was to establish the relationship between tax collection and capital expenditures of the Provincial Municipality of San Martín, 2010-2016 period, with the hypothesis: “There is a significant relationship between tax collection and capital expenditures of the Provincial Municipality of San Martín, 2010-2016 period”. It is considered a basic investigation with a correlational level and non-experimental design. The sample consisted of the entire documentary collection corresponding to the collection of taxes and capital expenditures in the provincial municipality of San Martín in the years: 2010 to 2016, for this reason analysis guides were used in order to analyze the information obtained regarding the variables under study. The results were as follows: The level of tax collection in the first two years of study (2010 and 2011) was S / 4,393,415 and S / 3,623,401.94 respectively, while in the following years (2012 - 2016), the amounts of the Collections were greater than S / 4,500,000 as it happened every year, even reaching eight million soles (2016). However, another reality is that evidenced by the level of capital expenditure, since in 2010 and 2011 expenses were generated that reached more than three million soles (S / 3,460,925.00 to be more exact, after that it began to decrease considerably reaching S / 530,574.00 in 2015. On the other hand, in the Pearson correlation test, the bilateral sig value obtained was equal to 139, being greater than the allowable margin of error of 0.05 At the end of the investigation it was determined that there is no relationship between the study variables.
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