Citas bibligráficas
Flores, D., Ledesma, J. (2021). Plan de incentivos municipales y la recaudación del impuesto predial en la Municipalidad Provincial de San Martín, 2011 – 2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4511
Flores, D., Ledesma, J. Plan de incentivos municipales y la recaudación del impuesto predial en la Municipalidad Provincial de San Martín, 2011 – 2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4511
@misc{renati/1058585,
title = "Plan de incentivos municipales y la recaudación del impuesto predial en la Municipalidad Provincial de San Martín, 2011 – 2020",
author = "Ledesma Sandoval, Jesus Manolo",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
Municipal Incentives are additional resources that can be accessed by municipalities that timely comply with previously defined goals, where tax collection stands out. There are reports regarding tax collection in the public sector, which has been showing great changes, and has been reflected in the level of growth in infrastructure, commerce and labor. In the province of San Martin, the municipal incentive plan is based on two instruments, one is the Municipal Modernization Program and the other is the Municipal Management Improvement Incentive Plan, both of which are based on the fulfillment of goals, among which is the improvement of property tax collection. The objective of this research was to determine the impact of the municipal incentive plan on property tax collection in the Provincial Municipality of San Martin, 2011 - 2020. It was an applied research, with an explanatory level and a non-experimental - longitudinal design. The method used is the deductive method. It was concluded that: The municipal incentive plan explains 1.3% of property tax collection. Likewise, with a variation of one unit of the municipal incentive plan, property tax collection will decrease by -0.0313 units. In conclusion, the impact of the municipal incentive plan on property tax collection in the Provincial Municipality of San Martin, 2011 - 2020, is (-0.0313).
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