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Huanca, D., (2022). Evasión tributaria y los ingresos tributarios en la Municipalidad Provincial de Quispicanchi periodo 2018-2019 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4665
Huanca, D., Evasión tributaria y los ingresos tributarios en la Municipalidad Provincial de Quispicanchi periodo 2018-2019 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/4665
@misc{renati/21415,
title = "Evasión tributaria y los ingresos tributarios en la Municipalidad Provincial de Quispicanchi periodo 2018-2019",
author = "Huanca López, Diane Lizeth",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
Title: Evasión tributaria y los ingresos tributarios en la Municipalidad Provincial de Quispicanchi periodo 2018-2019
Authors(s): Huanca López, Diane Lizeth
Advisor(s): Roque Pimentel, Yadira
Keywords: Evasión tributaria; Tributos municipales; Tesoro público
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.04
Issue Date: 23-Feb-2022
Institution: Universidad Andina del Cusco
Abstract: En la presente Investigación titulada: “ EVASION TRIBUTARIA Y LOS INGRESOS
TRIBUTARIOS DE LA MUNCIPALIDAD PROVINCIAL DE QUISPICANCHI
PERIODO 2018-2019”, cuyo problema general es ¿Cuál es la relación que existe entre la
evasión tributaria y los ingresos tributarios de la Municipalidad Provincial de Quispicanchi
periodo 2018-2019?, que tiene como objetivo general determinar la relación que existe entre
la evasión tributaria y los ingresos tributarios de la Municipalidad Provincial de
Quispicanchi 2018-2019; la población de estudio y la muestra estuvo conformada por la
totalidad de contribuyentes y la totalidad de la data recopilada en la Municipalidad Provincial
de Quispicanchi.
Con referencia a la metodología de la presente investigación es de alcance descriptivo
correlacional, que fue realizada con un tipo de investigación básica, no experimental y con
un enfoque cuantitativo.
Llegando a las siguientes conclusiones: i) La Municipalidad Provincial de Quispicanchi en
los periodos 2018 y 2019 tuvo un alto grado de evasión tributaria, tal como se evidencia en
las tablas 2, 9, 10 relacionados a los impuestos municipales y tasas municipales
respectivamente, mostrando porcentajes de evasión del orden de 62,29%, 77,34%, 99.80%
hasta 100% en algunos rubros. Estos resultados negativos no permiten cumplir con las metas
de gestión de la Municipalidad, además que estos tributos municipales no son considerados
de mucha importancia dentro de la Entidad y basando sus esperanzas en las transferencias
provenientes del Tesoro Público. ii) La formulación del Presupuesto Inicial de Apertura
(PIA) de los años 2018 y 2019 se realizó de forma subvaluada, originando resultados
distorsionados al momento de su recaudación. En algunos casos se obtuvieron resultados de evasiones en niveles altos y en otros casos se dieron ingresos supuestamente
sobredimensionados del orden de 298.87%, 499.82%, 596.16% y 641.34% tal como se
muestra en las tablas 3, 11 y 12. iii) Falta de Instrumentos de Gestión y Personal suficiente
y preparado para poder gestionar un adecuado PIA con su respectiva recaudación eficiente.
Teniendo como un ejemplo deficiente de PIA 2018-2019, lo presupuestado para limpieza
pública, que considero la suma de S/12,000.00 por cada año; es decir S/1,000.00 por cada
mes. Monto que resulta irrisorio para cubrir los costos de personal de limpieza, vehículo,
combustible, mantenimiento y otros relacionados a la limpieza pública.
In this Research entitled: “TAX EVASION AND TAX INCOME OF THE PROVINCIAL MUNCIPALITY OF QUISPICANCHI PERIOD 2018-2019“, whose general research problem is What is the relationship between tax evasion and the tax revenue of the Municipality Provincial de Quispicanchi period 2018-2019?, Whose general objective is to determine the relationship between tax evasion and the tax revenues of the Provincial Municipality of Quispicanchi 2018-2019; the study population and the sample consisted of all taxpayers and all the information collected in the Provincial Municipality of Quispicanchi. With reference to the methodology of this research, it is descriptive and correlational in scope, it was carried out with a type of basic, non-experimental research and with a quantitative approach. Reaching the following conclusions: i) The Provincial Municipality of Quispicanchi in the periods 2018 and 2019 had a high degree of tax evasion, as evidenced in tables and figures 2, 9, 10 related to municipal taxes and municipal rates respectively , showing evasion percentages of the order of 62.29%, 77.34%, 99.80% up to 100% in some items. These negative results do not allow meeting the management goals of the Municipality, in addition to the fact that these municipal taxes are not considered of great importance within the Entity and their hopes are based on transfers from the Public Treasury. ii) The formulation of the Initial Opening Budget (PIA) for the years 2018 and 2019 was carried out in an undervalued way, causing distorted results at the time of its collection. In some cases, results were obtained from
In this Research entitled: “TAX EVASION AND TAX INCOME OF THE PROVINCIAL MUNCIPALITY OF QUISPICANCHI PERIOD 2018-2019“, whose general research problem is What is the relationship between tax evasion and the tax revenue of the Municipality Provincial de Quispicanchi period 2018-2019?, Whose general objective is to determine the relationship between tax evasion and the tax revenues of the Provincial Municipality of Quispicanchi 2018-2019; the study population and the sample consisted of all taxpayers and all the information collected in the Provincial Municipality of Quispicanchi. With reference to the methodology of this research, it is descriptive and correlational in scope, it was carried out with a type of basic, non-experimental research and with a quantitative approach. Reaching the following conclusions: i) The Provincial Municipality of Quispicanchi in the periods 2018 and 2019 had a high degree of tax evasion, as evidenced in tables and figures 2, 9, 10 related to municipal taxes and municipal rates respectively , showing evasion percentages of the order of 62.29%, 77.34%, 99.80% up to 100% in some items. These negative results do not allow meeting the management goals of the Municipality, in addition to the fact that these municipal taxes are not considered of great importance within the Entity and their hopes are based on transfers from the Public Treasury. ii) The formulation of the Initial Opening Budget (PIA) for the years 2018 and 2019 was carried out in an undervalued way, causing distorted results at the time of its collection. In some cases, results were obtained from
Link to repository: https://hdl.handle.net/20.500.12557/4665
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contador Público
Juror: Acuña Loaiza, Victor Raúl; Curiza Carrasco, Juan Cancio; Ugarte Molina, Shanda; Cotrado Lupo, Sheyla Lia
Register date: 15-Jun-2022
This item is licensed under a Creative Commons License