Bibliographic citations
Ylla, C., Huaman, N. (2016). Efectos de los determinantes del impuesto predial en el incremento de la recaudación en la Municipalidad distrital de Echarate 2011-2014. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/384
Ylla, C., Huaman, N. Efectos de los determinantes del impuesto predial en el incremento de la recaudación en la Municipalidad distrital de Echarate 2011-2014. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/384
@misc{renati/26943,
title = "Efectos de los determinantes del impuesto predial en el incremento de la recaudación en la Municipalidad distrital de Echarate 2011-2014.",
author = "Huaman Vargas, Nayruth",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
This research aims to identify the effects of the determinants of property tax are on the increase in revenue in the District Municipality of Echarati 2011-2014. To this effect methodologically has developed a quantitative research approach, descriptive scope, with no experimental design, the study population is made up of the information contained in the folders of the subject property tax and information property tax collection, the data collection technique was the documentary collection, which were processed in the Excel program. The sample is not probabilistic type. The determinants of property tax are shaped by the land value, and these tariff values of land approved by the Ministry of Housing, Construction and Sanitation; value of the building, being these official building unit values and depreciation schedules and conservation status approved by the Ministry of Housing, Construction and Sanitation; value of additional works or value of other facilities, valued by the taxpayer according to national regulations appraisals, considering the respective depreciation. Among the determinants of property tax greater emphasis was placed on the objective of determining how raising the level of determining the property tax called value of additional works or value of other facilities in the District Municipality of Echarati. The analysis is performed according to the indicators of the variables of the hypothesis, the results are sampled in tables and graphs. The conclusions were as follows. Regarding the first general hypothesis, the effect of the determinants of property tax on the increase in revenue, is the determining value of additional works or value of other facilities, this is because the presence of installed concessionaires in the district and they are made the payment for the determining value of additional works or value of other facilities, as to the first specific hypothesis, the level of collection of the determining property tax of land value and value of buildings, has not increased significantly, it shows that own district taxpayers do not realize their payment adequately property tax and the second specific hypothesis, the level of collection of determining the property tax value of additional works or value of other facilities, has increased significantly, this the presence of concessionaires and paying these property tax.
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