Bibliographic citations
Nashnate, A., Salinas, J. (2023). Eficiencia del gasto del impuesto predial recaudado en la Municipalidad Distrital de San Juan Bautista en tiempos de Covid-19, Período 2019-2020-2021 [Tesis, Universidad Científica del Perú]. http://hdl.handle.net/20.500.14503/2578
Nashnate, A., Salinas, J. Eficiencia del gasto del impuesto predial recaudado en la Municipalidad Distrital de San Juan Bautista en tiempos de Covid-19, Período 2019-2020-2021 [Tesis]. PE: Universidad Científica del Perú; 2023. http://hdl.handle.net/20.500.14503/2578
@misc{renati/197195,
title = "Eficiencia del gasto del impuesto predial recaudado en la Municipalidad Distrital de San Juan Bautista en tiempos de Covid-19, Período 2019-2020-2021",
author = "Salinas Ríos, Julia Isabel",
publisher = "Universidad Científica del Perú",
year = "2023"
}
The objective of the investigation was to determine the collection of the property tax in the municipal institution. Its methodology was descriptive, transversal and non-experimental design. Its study population was the budget information and the sample, the tax collection of the property tax. The results conclude that the collection efficiency with respect to the property tax in 2019 was 7.72%, while in the years 2020 and 2021, 5.40% and 5.60% were obtained respectively. Therefore, a growth rate is not observed, on the contrary, a downward trend has been generated, as a result of the lack of implementation and incorporation of instruments and processes that facilitate collection and payments to the institution, coupled with the lack of training and preparation of the personnel to determine the true value of the properties, in addition to the latent weakness to process the collection of said tax. Therefore, the study identified a lack of diversification in the execution of spending, it is for this reason that the assigned budgets have not shown execution in their entirety.
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