Citas bibligráficas
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"
}
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
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