Bibliographic citations
Farro, S., (2024). Fiscalización tributaria y el impuesto predial en el Servicio de Administración Tributaria de Chiclayo, 2024 [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7977
Farro, S., Fiscalización tributaria y el impuesto predial en el Servicio de Administración Tributaria de Chiclayo, 2024 []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7977
@mastersthesis{renati/1107140,
title = "Fiscalización tributaria y el impuesto predial en el Servicio de Administración Tributaria de Chiclayo, 2024",
author = "Farro Macmillan, Sandra Veronica",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
The general objective was to determine the relationship between tax auditing and property tax in the Tax Administration Service of Chiclayo, 2024; likewise, the methodology was quantitative approach, non-experimental design, basic type, correlational level, the population consisted of 30 auditors of the Operations Management, non-probabilistic sampling, using the survey technique and the instrument as a questionnaire. The results of the selection of the portfolio show that 56.7% agreed that the SATCH managed an updated database on the properties, 80% that the institution has its own computer system. The 73.3% of the respondents stated that within the planning of activities, the inspection strategy detects omitted and undervalued properties, taking into account the costs of inspection, and 53.3% stated that monthly and annual inspection goals were established. Regarding the inspection, 53.4 % revealed that they were carried out on the scheduled dates and 76.7 % that photographs were taken as evidence. It is concluded that the relationship between tax inspection and property tax is direct, with Pearson's Rho coefficient of 0.813 and a very high degree.
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