Citas bibligráficas
Tuesta, I., (2018). Percepción de la población sobre la tributación por impuesto predial en el distrito de Rumizapa, provincia de Lamas y departamento de San Martín - 2015 [Tesis, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3175
Tuesta, I., Percepción de la población sobre la tributación por impuesto predial en el distrito de Rumizapa, provincia de Lamas y departamento de San Martín - 2015 [Tesis]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2018. http://hdl.handle.net/11458/3175
@mastersthesis{renati/1059625,
title = "Percepción de la población sobre la tributación por impuesto predial en el distrito de Rumizapa, provincia de Lamas y departamento de San Martín - 2015",
author = "Tuesta Reategui, Ivan",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2018"
}
The following research titled as "Perception of the population, on taxation for property tax in the district of Rumizapa, province of Lamas and department of San Martín - 2015", is the result of the application in practice of the theories raised by Matlin and Foley, the perception "Includes the interpretation of sensations, giving them meaning and organization". Feldman "The organization, interpretation, analysis and integration of the stimuli, implies the activity not only of our sensory organs, but also of our brain". The classic psychology of Neisser, those that when applied and evaluated according to their proposed indicators, gave the perception of the inhabitants of the district municipality of Rumizapa. Also, it is worth mentioning that the survey was applied to 213 inhabitants with a survey composed of 25 questions in relation to the perception variable and 16 questions aimed at evaluating the property tax, all this in search of answering the main question posed. How is it the perception on taxation for property taxes in the District of Rumizapa, province of Lamas, department of San Martin 2015? Therefore, the deductive method was used and the main objective was: to Know the perception of taxation for property tax in the District of Rumizapa and as Specific Objectives, obtaining as results: The property tax is a tax of annual periodicity, and it reaches to urban and rustic properties. The research shows the following conclusions: about the perception of the population about the taxes that must be paid to the municipality, 4.7% indicate that it is very good, 8% indicate that it is okay, 32.4% say it is fair, 32.9% that is very bad, and 22.1% say that it is very bad, so we can conclude that the population in its greater percentage perceives it as bad the payment of taxes. Finally, it has been possible to determine a significant relationship, the collection of the Property Tax as well as its administration and supervision, which is the responsibility of the District Municipality of Rumizapa and 5% of the proceeds from the proceeds of this Tax is exclusively destined to the development and maintenance of the district cadaster, previously the Municipality must prepare and approve its Cadastral Development Plan so that this percentage is destined to fulfill the plan.
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