Bibliographic citations
Quillahuaman, A., (2022). La corrupción gubernamental y su impacto en la recaudación de impuestos municipales en la región del Cusco, período 2010-2019 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4888
Quillahuaman, A., La corrupción gubernamental y su impacto en la recaudación de impuestos municipales en la región del Cusco, período 2010-2019 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/4888
@misc{renati/18075,
title = "La corrupción gubernamental y su impacto en la recaudación de impuestos municipales en la región del Cusco, período 2010-2019",
author = "Quillahuaman Coanqui, Aldayr Rayh",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
Corruption is considered one of the main problems of societies as it generates loss of resources and better economic and social development. In particular during tax collection that involves public officials collecting bribes from taxpayers and the taxpayers themselves by not paying their taxes. Both forms of corruption end up harming society in general. Under this context, the main objective of the research is to determine the impact of corruption on municipal tax collection in the Cusco region during the 2010-2019 period. To do this, a quantitative research approach is followed, with a non-experimental design and a correlational scope. The data is obtained from three main sources: the information on the collection of property, alcabala and vehicle taxes of the municipalities of the Cusco Region of the MEF, the number of control reports made by the Comptroller General of the Republic and the number of bribes paid to public officials from the National Household Survey. A least squares regression model with fixed effects for province and year is used to control for unobserved factors. The results find that the presence of corruption through the payment of bribes to public officials reduces the collection of property, alcabala and municipal taxes (p <0.10) in the provinces of the Cusco region.
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