Bibliographic citations
Montenegro, J., (2023). Programación del presupuesto y su incidencia en la recaudación de impuestos de la Municipalidad Provincial de Moyobamba, 2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5388
Montenegro, J., Programación del presupuesto y su incidencia en la recaudación de impuestos de la Municipalidad Provincial de Moyobamba, 2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5388
@misc{renati/1058956,
title = "Programación del presupuesto y su incidencia en la recaudación de impuestos de la Municipalidad Provincial de Moyobamba, 2020",
author = "Montenegro Perez, Jhunely",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The research study was carried out in the Provincial Municipality of Moyobamba, which, sometimes, faces difficulties in achieving the goals and objectives related to the demands of the beneficiaries of the projects, programs and actions financed with public resources. Great efforts have been made to achieve an acceptable level of budgetary spending, but the decrease in expenditures is inefficient and disorganized, i.e., productivity decreases as well as the impact on beneficiaries, which implies the non-fulfillment of institutional goals and objectives. Likewise, policies and plans are not providing the expected results due to the fact that they are not fully implemented and there is poor coordination among those responsible. The objective of the study was to determine the relationship between budget programming and tax collection of the Provincial Municipality of Moyobamba, 2020. The design was non-experimental, the sample consisted of 50 municipal employees, the tools used included the evaluation form and the document review manual. The analysis applied in the study was descriptive-inferential. Results: Budget programming is low for 24%, medium for 56% and high for 20%; the level of tax collection is low for 30%, medium for 52% and high for 18%. The relationship between the dimensions of budget programming and tax collection is significant because the significance obtained was 0.001 and the Spearman's Rho correlation was 0.710 (establishment of institutional objectives), 0.694 (table of needs) and 0.705 ("goal fulfillment"). Conclusion: A significant relationship is evidenced between budget programming and tax collection because the significance obtained was 0.001 and the Spearman's Rho correlation coefficient was 0.750, which is a considerable positive correlation. Likewise, budget programming has a 56.25% effect on tax collection.
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