Citas bibligráficas
León, Y., (2017). La evasión tributaria en el centro poblado menor la joya y su incidencia en la recaudación del impuesto predial en la Municipalidad provincial de Tambopata-Madre de Dios en el año 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1168
León, Y., La evasión tributaria en el centro poblado menor la joya y su incidencia en la recaudación del impuesto predial en la Municipalidad provincial de Tambopata-Madre de Dios en el año 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1168
@misc{renati/27410,
title = "La evasión tributaria en el centro poblado menor la joya y su incidencia en la recaudación del impuesto predial en la Municipalidad provincial de Tambopata-Madre de Dios en el año 2016.",
author = "León Ramírez, Yanet",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The present thesis, entitled “ THE TRIBUTARY EVASION IN THE POPULATED MINOR CENTER THE JEWEL AND HIS INCIDENT IN THE COLLECTION OF THE PREDIAL TAX IN TAMBOPATA's PROVINCIAL MUNICIPALITY - MOTHER OF GOD IN THE YEAR 2016 “ guards conformity with the structure established in the Resolution N ° 704-CU-2016-UAC and the Resolution N ° 668-CU-2016-UAC. This work of investigation, it has as object announce because of the tributary evasion, small collection of the predial tax and his incident in the income of the Municipality that it affects in the development of his population, as well as to establish the tributary knowledge and determines the degree of tributary culture of the owners of the lands of the Populated Minor Center The Jewel in the fulfillment of his tax debts. This investigation raises as dependent variable to the collection of the predial tax and as independent variable to the tributary evasion. The results of the fieldwork showed that the tributary evasion and the collection of the predial tax are directly related. One concluded that the tributary evasion on the part of the owners of lands is a product of the deficient tributary culture, due to the fact that 65.17 % of owners has the behavior evader with the predial tax, since this is not of benefit to his Populated and great Center less to his Municipality, having full conscience of realizing the tributary evasion as for the predial tax being this prohibited and warning fact that sustains the low level of tributary collection of the predial tax that, For what the benefit gets lost of acquiring an incentive and increases of the assigned budget, demonstrating that the high level of tributary evasion has a significant incident as for the collection of the predial tax due to a deficient knowledge, tributary culture and economic capacity, components that a low level of collection originates due to the fact that the majority of owners do not know his rights andobligations with regard to the predial tax, he does not know the ends and aims of the tax thinking that benefits them neither to they nor to his Populated Center, they do not know the period of payment and do not realize adequately his declarations for what they do not expire with his formal and substantial obligations.
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