Citas bibligráficas
Cordova, S., Rojas, M. (2021). Crecimiento económico y su impacto en la recaudación tributaria en la región San Martín periodo 2009 - 2018 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4511
Cordova, S., Rojas, M. Crecimiento económico y su impacto en la recaudación tributaria en la región San Martín periodo 2009 - 2018 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4511
@misc{renati/279000,
title = "Crecimiento económico y su impacto en la recaudación tributaria en la región San Martín periodo 2009 - 2018",
author = "Rojas Bautista, Miguel Angel",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
Local governments aim to generate revenues to achieve their objectives and serve their population, guaranteeing access to public goods and services, considering tax collection as part of the fiscal policy that contributes to achieve economic growth. The San Martin Region is not exempt from this reality, making it necessary to influence planning based on the modernization of the State. The objective was: To determine the impact of economic growth on municipal tax collection in the San Martin region from 2009 to 2018. The hypothesis: The impact of economic growth on municipal tax collection in the San Martin region from 2009 to 2018 is evidenced. The type of research was applied, and the level descriptive-explanatory. The design used was non-experimental - longitudinal. The method used was hypothetical - deductive. It was concluded that: Gross domestic product in the San Martin region contributes by 19.73 to municipal tax collection in the region. The monetary value of the property tax collected in the San Martin region contributes with 2.83 to the municipal tax collection in the region. When determining the impact of economic growth on municipal tax collection in the San Martin region from 2009 to 2018, it is highlighted that economic growth in the San Martin region explains 96% of tax collection and has a very strong positive Pearson correlation of 0.98. It is concluded that, with a variation of one unit of economic growth, the impact on tax collection is 6.99 units.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons