Bibliographic citations
Serrano, C., Soto, M. (2021). Arbitrios municipales y estrategias de cobranza en la Municipalidad Distrital de Wanchaq, Cusco periodo 2018 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4440
Serrano, C., Soto, M. Arbitrios municipales y estrategias de cobranza en la Municipalidad Distrital de Wanchaq, Cusco periodo 2018 []. PE: Universidad Andina del Cusco; 2021. https://hdl.handle.net/20.500.12557/4440
@misc{renati/1122850,
title = "Arbitrios municipales y estrategias de cobranza en la Municipalidad Distrital de Wanchaq, Cusco periodo 2018",
author = "Soto Villena, Marcelo Fabricio",
publisher = "Universidad Andina del Cusco",
year = "2021"
}
In recent years, the capacity of the municipalities to collect taxes has been decreasing, due to the fact that the collection strategies do not conform to the goals of the Wanchaq District City, according to the characteristics and needs of the users, oriented the efficiency and effectiveness of the municipal services of public cleaning, serenity, parks and gardens, being the following problem of the study: What is the relationship of the collection of municipal taxes with the collection strategies in the District City of Wanchaq, Cusco period 2018? In this context, the study proposed as an objective: “To analyze the collection of municipal taxes and its relationship with collection strategies in the District City of Wanchaq, Cusco period 2018“, carrying out a review of the literature with greater emphasis on the municipal tax system and other regulations, the tax collection system and collection strategies, in order to verify the veracity of the hypothesis: The collection of municipal taxes is directly related to the collection strategies in the District City of Wanchaq, Cusco period 2018 The study methodology was based on the quantitative and analytical approach, with a correlational descriptive scope and a non-experimental cross-sectional design; Likewise, the documentary analysis and the interview were carried out to enrich the interpretation and discussion of the results. The representative sample of the population consisted of 150 dwellings, 3 civil servants and 7 workers. The results of the study show that 74.7% of users perceive that the collection of municipal taxes is relevant, while the implementation of collection strategies in 65.3% is adequate, according to the descriptive results and The Chisquare statistician showed the direct relationship between the collection of municipal taxes and the collection strategies, it was also complemented with the documentary analysis and interviews, finding the municipality without the proper implementation of a targeting plan, which to date has stopped responding, due to the health emergency caused by COVID - 19, arising the need to readjust collection strategies, as it is directly related to the collection of municipal taxes. It is concluded that the collection of municipal taxes will comply with the established goals as long as collection strategies are implemented according to the needs of the users.
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