Bibliographic citations
Quispe, E., Ríos, H. (2021). Influencia del nivel de conocimiento de las exigencias tributarias en la determinación del impuesto predial en la municipalidad de curgos primer semestre 2020-2021 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/8005
Quispe, E., Ríos, H. Influencia del nivel de conocimiento de las exigencias tributarias en la determinación del impuesto predial en la municipalidad de curgos primer semestre 2020-2021 [Tesis]. PE: Universidad Privada Antenor Orrego; 2021. https://hdl.handle.net/20.500.12759/8005
@misc{renati/371326,
title = "Influencia del nivel de conocimiento de las exigencias tributarias en la determinación del impuesto predial en la municipalidad de curgos primer semestre 2020-2021",
author = "Ríos Vásquez, Heydi Ylel",
publisher = "Universidad Privada Antenor Orrego",
year = "2021"
}
The present investigation was carried out with the objective of determining the influence of the level of knowledge of the tax requirements in the determination of the property tax. The chi-square inferential statistical method was used to determine the level of significance of the variables, conducting a survey of 196 taxpayers in the first semester of 2020-2021. Likewise, there was a population constituted by the taxpayers of the property tax of the Municipality of Curgos, first semester 2020- 2021. As a result of applying the analysis techniques and instruments, it was determined that in the first semester 2020, they have a deficient level of knowledge, which represents 27% of the total respondents, and in the first semester of 2021, it shows an increase significant, the level of knowledge about the tax requirements has been good and excellent, which represents 32% of the total of respondents, likewise it was determined that, the determination by concept of property tax the amount of 3,803.00 soles, in the months of January and February, which corresponds to debts of five years ago, while in the first semester 2021, the amount of 5,960.00 soles has been determined for property tax, corresponding to debts of the year 2021, where an increase of 2,157.00 soles is shown with respect to 2020. Finally, it was determined that the level of knowledge about tax requirements significantly influences the determination of the property tax and the Municipality of Curgos.
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