Bibliographic citations
Paredes, D., (2018). Estructura de costos y fijación del monto del arbitrio de serenazgo en la Municipalidad Provincial de Canchis Cusco periodo 2017. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1890
Paredes, D., Estructura de costos y fijación del monto del arbitrio de serenazgo en la Municipalidad Provincial de Canchis Cusco periodo 2017. [Tesis]. : Universidad Andina del Cusco; 2018. https://hdl.handle.net/20.500.12557/1890
@misc{renati/27526,
title = "Estructura de costos y fijación del monto del arbitrio de serenazgo en la Municipalidad Provincial de Canchis Cusco periodo 2017.",
author = "Paredes Soto, Dayami Mia",
publisher = "Universidad Andina del Cusco",
year = "2018"
}
The objective of this research work is to describe the cost structure and the amount of the Serenazgo tax in the Provincial Municipality of Canchis Cusco, 2017 period. Due to the increase in citizen insecurity that has been registered in the Sicuani district and the budgetary cut of the improvement project of the citizen security service who, not having the necessary resources, are obliged to reduce the staff (citizen security agents) ). The Provincial Municipality of Canchis, although it is true provides the service of Serenazgo this does not charge the population and seeing the need to raise more revenue to improve the service, the municipality according to its powers can create, modify and suppress fees such as it is established by the Political Constitution of Peru, the Municipal Tax Law and the Organic Law of Municipalities, and in compliance with the provisions of the Constitutional Court and INDECOPI who issued the legal guidelines regarding the determination of the overall cost and the distribution of the cost. among taxpayers based on reasonable criteria. The methodology used for the research has a quantitative approach with a non-experimental design and a descriptive scope. The instrument used was the observation form, which was very useful to describe the cost structure according to the reality in a detailed and analytical way that justifies the cost of the service, in terms of setting the amount of Serenazgo In 2017, the use of property criteria was used to distribute the cost of the service among the total number of users registered in the database of the public cleaning rate in accordance with current legal guidelines.
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