Citas bibligráficas
Tito, J., (2021). Estrategias para la mejora del recaudo tributario en los municipios distritales de San Martín de Porres Y Comas [Universidad Nacional Agraria La Molina]. https://hdl.handle.net/20.500.12996/5419
Tito, J., Estrategias para la mejora del recaudo tributario en los municipios distritales de San Martín de Porres Y Comas []. PE: Universidad Nacional Agraria La Molina; 2021. https://hdl.handle.net/20.500.12996/5419
@misc{renati/242002,
title = "Estrategias para la mejora del recaudo tributario en los municipios distritales de San Martín de Porres Y Comas",
author = "Tito Quispe, Janeth Beny",
publisher = "Universidad Nacional Agraria La Molina",
year = "2021"
}
The present work entitled, “Strategies for the improvement of tax collection in the district municipalities of San Martín de Porres and Comas“, has as its main objective to evaluate the property tax collection management strategies implemented by the district municipalities of San Martin de Porres. (year 2018) and Comas (year 2019), with the purpose that the tax administrations of both municipalities increase their tax collection capacity and thus contribute with a significant contribution to the budget income of each municipality. The property tax is a source of financing to guarantee the execution of the municipal budget, which is why its efficiency is of great importance. The study is of a descriptive explanatory type, thus detailing the collection strategies implemented in both municipalities, as well as the impact these caused on the budget income of each municipality. The results obtained showed that for the year of analysis, the municipality of San Martin de Porres is efficient in the collection of property taxes, given that its collection effectiveness was 92% and its delinquency rate was 16%. Likewise, it was verified that this efficient behavior has been consolidating since previous years. In the case of the municipality of Comas for the year of analysis, an increase in collection efficiency is observed with respect to the previous year, since it was possible to reach 70% of the collection goal and a delinquency percentage of 34%. It is finally concluded that the implementation of collection management strategies contributes positively to the increase in property tax collection, however, it is recommended to build evaluation and monitoring indicators for each strategy applied in order to identify the ideal strategy. Likewise, it is recommended to carry out actions that contribute to increasing the tax base (reducing tax omission and avoidance).
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