Citas bibligráficas
Piedra, L., Panta, P. (2023). Cultura tributaria y la recaudación del impuesto predial en la Municipalidad Distrital de Soritor, período 2019 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5557
Piedra, L., Panta, P. Cultura tributaria y la recaudación del impuesto predial en la Municipalidad Distrital de Soritor, período 2019 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5557
@misc{renati/1059025,
title = "Cultura tributaria y la recaudación del impuesto predial en la Municipalidad Distrital de Soritor, período 2019",
author = "Panta Huaman, Pedro Miguel",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The close connection between tax culture and the collection of funds through property tax plays an essential role in the financial management of municipal and district entities. The interrelationship between these concepts can have a considerable impact on the ability of municipal administrations at the international, national and local levels to ensure sustainable development in the community and to fulfill their goals and functions. In the particular context of the District Municipality of Soritor during the 2019 period, a significant correlation can be identified between the way in which the population perceives its tax responsibilities and the level of income obtained through property tax. The presence of a relatively weak tax culture has a direct impact on the municipality's ability to obtain the necessary resources to finance projects and services that contribute to the welfare of the local community. This analysis thoroughly examined this connection, highlighting the essential factors that determine the tax culture among residents and the obstacles that hinder the increase in collection. In that sense, the present inquiry stipulated as its main purpose to establish the association between tax culture and property tax collection in the District Municipality of Soritor during the 2019 period. Methodologically, it was framed in an applied research, with a descriptive correlational level, where the participants were extracted from the study sample of 366 property owners, whose main characteristic was that they were registered in the municipality as such. The measurement and analysis of the information was carried out through a questionnaire. The descriptive findings showed that tax culture is at a regular level, with a percentage value of 85.5%; likewise, the property tax collection variable is at a regular level with a value of 65.9%. In this sense, it is concluded that there is a highly significant correspondence between the study variables, as a result of the inferential findings, since a correlative Spearman's Rho coefficient of 0.310 and a significance of 0.000 were obtained.
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