Citas bibligráficas
Galvez, S., Paredes, N. (2022). Gestión de recaudación del impuesto predial y su incidencia en la morosidad de la Municipalidad Distrital de San Hilarión 2010-2019 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4650
Galvez, S., Paredes, N. Gestión de recaudación del impuesto predial y su incidencia en la morosidad de la Municipalidad Distrital de San Hilarión 2010-2019 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4650
@misc{renati/1056619,
title = "Gestión de recaudación del impuesto predial y su incidencia en la morosidad de la Municipalidad Distrital de San Hilarión 2010-2019",
author = "Paredes Jesus, Neyda Veronica",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
This study is entitled: "Property tax collection management and its impact on delinquency in the District Municipality of San Hilarion 2010-2019". The main objective of the study was to determine the impact of property tax collection management on the reduction of delinquency in the District Municipality of San Hilarion 2010-2019. The research was applied, descriptive and with a non-experimental, cross-sectional, descriptive-explanatory design, and the sample consisted of the Budget Manager and the list of property taxpayers. An interview guide and a documentary analysis guide were applied as instruments. The main results show that the Municipality's management of property tax collection has a 61.1% of non-compliance of activities, since there is a 16.7% of non-compliance in the activities of determination and collection. In terms of inspection and resolution, 38.9% is inadequately carried out. A 5.5% non-compliance rate is found in sanctions. Conclusion: There is an influence between the management of property tax collection and delinquency, since delinquency rates during the years 2010 - 2019 show that the highest coverage ratio was in 2017 with 76%, due to lack of data cleaning and inspection of the debt, which prevents taxpayers from having accurate information on the amount they must pay for property tax, likewise, the municipality failed to collect the budget estimate.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons