Bibliographic citations
Alarcón, A., Meza, E. (2018). La gestión municipal en la recaudación del impuesto al patrimonio vehicular y el nivel de cumplimiento del pago en la Municipalidad Provincial de la Convención-Cusco, periodo 2017. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/2400
Alarcón, A., Meza, E. La gestión municipal en la recaudación del impuesto al patrimonio vehicular y el nivel de cumplimiento del pago en la Municipalidad Provincial de la Convención-Cusco, periodo 2017. [Tesis]. : Universidad Andina del Cusco; 2018. https://hdl.handle.net/20.500.12557/2400
@misc{renati/1122449,
title = "La gestión municipal en la recaudación del impuesto al patrimonio vehicular y el nivel de cumplimiento del pago en la Municipalidad Provincial de la Convención-Cusco, periodo 2017.",
author = "Meza Puma, Erick",
publisher = "Universidad Andina del Cusco",
year = "2018"
}
The present research work seeks to describe how the Provincial Municipality of the Convention develops in its faculty of collection of taxes the management of the vehicle patrimony tax and to know the level of fulfillment of declaration and payment by the tax debtors, in the period 2017 ; The objectives set out from the problem statement are formulated in relation to tax management in the collection process of this important tax and compliance from the perspective of the taxpayers of the tax obligation.The methodology applied in the research process is applied, of a quantitative nature of non-experimental design and of descriptive scope; having as sample 114 owners who have registered vehicular units that are taxed by this tax in the national superintendency of public records. The sample is of the non-probabilistic type. It is concluded that the provincial municipality is not adequately managing the collection of this type of tax revenue that would allow having a greater amount of resources because municipal management does not consider the monetary flow important because of the scarce participation of this type of income in the total budget of the entity; On the other hand, there is a serious deficiency and lack of dissemination strategies for the tax obligation towards taxpayers who do not identify with their local government and say they do not know the tax they are affected by the affected vehicle ownership.
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