Citas bibligráficas
Salvador, C., Pashanasi, B. (2022). Impacto de la emergencia sanitaria Covid 19 en la recaudación tributaria y la liquidez presupuestal de la Municipalidad Provincial de San Martín, año 2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4569
Salvador, C., Pashanasi, B. Impacto de la emergencia sanitaria Covid 19 en la recaudación tributaria y la liquidez presupuestal de la Municipalidad Provincial de San Martín, año 2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4569
@misc{renati/1055875,
title = "Impacto de la emergencia sanitaria Covid 19 en la recaudación tributaria y la liquidez presupuestal de la Municipalidad Provincial de San Martín, año 2020",
author = "Pashanasi Vela, Becky Eliana",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The research entitled "Impact of the Covid 19 Sanitary Emergency on Tax Collection and Budget Liquidity at the Provincial Municipality of San Martin, year 2020", has as general objective to determine the impact of the Covid 19 sanitary emergency on tax collection and budget liquidity at the Provincial Municipality of San Martin, year 2020. This is an applied research, with a descriptive level, non-experimental design, having as population and sample all the tax and financial information of the tax collection of the Provincial Municipality of San Martin, corresponding to the year 2020, the technique was direct observation and the instrument was the checklist. It is concluded that the impact of the sanitary emergency Covid 19 on the tax collection and budgetary liquidity of the Provincial Municipality of San Martin, year 2020, is significant; where the property tax, which is the main tax, has a deficient collection and the liquidity values are deficient. The level of tax collection has achieved a collection of S/ 7 396 431, 00, which represents 80,4% of the total programmed and of the fees a collection of S/ 1 769 556,00, which represents 71,7% of the total programmed. Liquidity over all sources of financing is 6,8%; liquidity over FONCOMUN is 0,81%; liquidity over fees is 0,71%; liquidity over taxes is 0,84%; liquidity over indebtedness is 0,011%; liquidity to cover current expenses is 0,006% and liquidity to cover investments is 0,003%.
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