Citas bibligráficas
Torres, M., Varela, L. (2023). Cultura tributaria y su relación con la Recaudación del Impuesto Predial en la Municipalidad Distrital de Shanao, Lamas, año 2021 [Fondo Editorial UNSM]. http://hdl.handle.net/11458/5761
Torres, M., Varela, L. Cultura tributaria y su relación con la Recaudación del Impuesto Predial en la Municipalidad Distrital de Shanao, Lamas, año 2021 []. PE: Fondo Editorial UNSM; 2023. http://hdl.handle.net/11458/5761
@misc{renati/1059813,
title = "Cultura tributaria y su relación con la Recaudación del Impuesto Predial en la Municipalidad Distrital de Shanao, Lamas, año 2021",
author = "Varela Reategui, Laurent Kasunari",
publisher = "Fondo Editorial UNSM",
year = "2023"
}
The present study entitled "Tax Culture and its Relationship with Property Tax Collection in the District Municipality of Shanao, Lamas, year 2021" had as general objective To determine the relationship between tax culture and property tax collection in the District Municipality of Shanao-Lamas, year 2021. The specific objectives are: To analyze the level of tax culture in the District Municipality of Shanao-Lamas, Lamas, year 2021, To identify the level of property tax collection in the District Municipality of Shanao-Lamas, year 2021. The research was of the applied type, descriptive correlation level with a non-experimental design. The sample consisted of 100 taxpayers in the urban area of the district, to whom a survey was applied. The main results were that regarding tax culture, 7% stated that there is never a good culture, 36% almost never, 32% sometimes, 25% almost always. The results show that there is no high level of culture due to the fact that since it is a rural district and the lack of tax policies, taxpayers do not have the will to pay these amounts in a timely manner. Regarding the collection of the property tax, 11% stated that there is never a good collection, 18% almost never, 51% sometimes and 20% almost always, due to the lack of consecutive amnesties, lack of supervision and implementation of tax policies and the lack of updating of the urban cadastre. In conclusion, there is a positive correlation between the variables tax culture and property tax collection in the District Municipality of Shanao-Lamas, year 2021.
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