Citas bibligráficas
Linares, J., Julca, S. (2022). La cultura tributaria y su incidencia en el pago del impuesto predial en los pobladores de la jurisdicción de la Municipalidad Distrital de Pardo Miguel Naranjos, periodo 2019 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4632
Linares, J., Julca, S. La cultura tributaria y su incidencia en el pago del impuesto predial en los pobladores de la jurisdicción de la Municipalidad Distrital de Pardo Miguel Naranjos, periodo 2019 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4632
@misc{renati/1058973,
title = "La cultura tributaria y su incidencia en el pago del impuesto predial en los pobladores de la jurisdicción de la Municipalidad Distrital de Pardo Miguel Naranjos, periodo 2019",
author = "Julca Coronel, Sandra Isabel",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The present study entitled: "Tax culture and its impact on the payment of property tax among the inhabitants of the jurisdiction of the District Municipality of Pardo Miguel Naranjos, for the period 2019", had as general objective: To determine the impact of tax culture on the payment of property tax among the inhabitants of the jurisdiction of the District Municipality of Pardo Miguel Naranjos, for the period 2019. In order to achieve the objective, two questionnaires were administered considering 302 taxpayers of the District Municipality of Pardo Miguel-Naranjos, being an applied, descriptive-correlational, non-experimental and cross-sectional study. The main result was: Tax culture has a positive impact on the payment of property tax among the inhabitants of the jurisdiction of the District Municipality of Pardo Miguel Naranjos, given that the bilateral significance was less than 0.05. Specifically, an incidence of 45.83% was found on the payment of property tax. The main conclusion was: the average level of knowledge and information about the property tax had an impact on the average level of payment of the mentioned tax.
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