Citas bibligráficas
Mauricio, E., Mosqueira, J. (2015). Proceso de cobranza ordinaria de arbitrios en la oficina general de tributación de la Municipalidad provincial del Cusco 2014. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/126
Mauricio, E., Mosqueira, J. Proceso de cobranza ordinaria de arbitrios en la oficina general de tributación de la Municipalidad provincial del Cusco 2014. [Tesis]. : Universidad Andina del Cusco; 2015. https://hdl.handle.net/20.500.12557/126
@misc{renati/21829,
title = "Proceso de cobranza ordinaria de arbitrios en la oficina general de tributación de la Municipalidad provincial del Cusco 2014.",
author = "Mosqueira Quintanilla, Jackeline",
publisher = "Universidad Andina del Cusco",
year = "2015"
}
The research was conducted at the Provincial Municipality of Cusco, the study population consisted of 33 workers at the General Tax Office; the aim to know the Regular Process Collection of Excise, for which basic research, descriptive and non experimental design level was raised; The data collection technique used was the survey and the questionnaire, which was subsequently processed for interpretation respective instrument. It was found that the ordinary collection in the General Tax Office of the Provincial Municipality of Cusco is perceived as fair with 91% versus 9% who calls it good; while none considered low level. Result which shows that the collection is not performed optimally. Therefore deficiencies observed for the collection process, adding to this the workload of workers have, all this is reflected in the low level of collection of excise taxes public cleaning. Also, preventive collection in the General Tax Office of the Provincial Municipality of Cusco is seen regularly by 84.8%, compared to 15.2% the rate of good; reflecting that preventive collection is not performed efficiently. On the other hand, the Pre Coercive Collection is perceived as fair with 97% compared to 3% that qualifies good; therefore concludes that the actions performed are not getting adequate results.
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