Bibliographic citations
Mellado, A., (2015). Factores determinantes de la evasión del impuesto al patrimonio vehicular en la provincia del Cusco año 2014. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/159
Mellado, A., Factores determinantes de la evasión del impuesto al patrimonio vehicular en la provincia del Cusco año 2014. [Tesis]. : Universidad Andina del Cusco; 2015. https://hdl.handle.net/20.500.12557/159
@misc{renati/18604,
title = "Factores determinantes de la evasión del impuesto al patrimonio vehicular en la provincia del Cusco año 2014.",
author = "Mellado Flórez, Alexandra",
publisher = "Universidad Andina del Cusco",
year = "2015"
}
The present research aims to identify the factors that determine the wealth tax evasion Vehicle in the Province of Cusco in 2014. To this effect, the method used was as follows: quantitative research approach; descriptive type or scope; with design of observational research or experimental, cross-sectional; the documentary collection technique was used; the instrument is the same as the survey was validated by expert judgment. The data have been ordered with the program SPSS. The conclusions are as follows: The determinants of tax evasion of vehicles assets have been identified as attributable to the Municipality internal and external in relation to the formal and substantial compliance by taxpayers of tax liability, among the main factors internal found;the lack of agreements with SUNARP, poor dissemination of this tax and external factors is ignorance that vehicle owners have this tax reaches 64% of respondents as shown in the table on the other hand, 79% say they are not willing to pay the vehicle tax assets consequently the lack of this logical and reasonable answer is that the individual's behavior tends to evasion and substantially affects the level of consciousness and culture tax . The main internal factors are given for the lack of interest of the Municipality in the administration of this tax since it was announced that an agreement is not concluded with Public Records -SUNARPin order to get the full database of inmatriculados vehicles, another factor that is detected is the low coverage they have for the collection of this tax because they do not have promotional tools, the lack of effective control by administration and this is reflected in that there is no control,few notifications, lack of a fully systematized and updated software, limited staff working in the municipality. These factors are related to the limited budget available to the general direction of taxation which is not according to their needs , followed by the discontent that has the population to the municipal administration where considered transparent with 87 %and this is because there is lack of clarity. In the allocation of public spending as the population claims to provide the maximum amount of public services in a manner appropriate policy actions and central governmentLikewise officials make the activities and priorities are incomplete every four years. The low level of tax knowledge and culture that have the taxpayers of this tax according to what has been found that the taxpayer know the tribute with 64 %, only 43% of respondents are aware of those who are required to pay tribute, only 29 % know the requirements of the tax,87 % do not know the amount to pay for the tax to vehicle heritage, and complementing mention that 80 % of respondents do not receive any information regarding your tax liability,finally it shows that vehicle owners lack of tax awareness about this tribute, given that 79 % of the population would be willing to pay. Alexandra
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