Bibliographic citations
Fernandez, E., (2021). Causas que generan la morosidad de los contribuyentes frente al pago del impuesto predial en la Municipalidad Provincial de Bellavista, año 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4329
Fernandez, E., Causas que generan la morosidad de los contribuyentes frente al pago del impuesto predial en la Municipalidad Provincial de Bellavista, año 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4329
@misc{renati/297318,
title = "Causas que generan la morosidad de los contribuyentes frente al pago del impuesto predial en la Municipalidad Provincial de Bellavista, año 2019.",
author = "Fernandez Sanchez, Eilly",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The general objective of this study is to determine how the causes that generate taxpayers’ arrears affect the payment of the property tax in the provincial municipality of Bellavista, year 2019. Regarding the methodology, a descriptive-correlational applied research type and non-experimental design were used. The sample consisted of 136 taxpayers of the Provincial Municipality of Bellavista. The instruments applied were the questionnaire and a documentary analysis guide. The results revealed that the cause that has the greatest relevance or incidence in the arrears of property tax are the cultural factors of the taxpayers, since it has a low score of 60%, followed by social factors with 58% and, finally, economic factors have an average level of 40%. The arrears rate for the property tax is 51.15%, while the arrears coverage is 82.63%. Conclusion: The causes that generate the arrears of taxpayers have a significant impact on the payment of property tax in the provincial municipality of Bellavista, year 2019, in view that the institution managed to collect an amount lower than budgeted, also, the uncollected taxes amount to S/537,159.52.
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