Bibliographic citations
Mantilla, S., De, J. (2019). La fiscalización tributaria y su incidencia en la recaudación del impuesto predial en la Municipalidad Distrital de Mala, Enero – Junio 2018 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/6470
Mantilla, S., De, J. La fiscalización tributaria y su incidencia en la recaudación del impuesto predial en la Municipalidad Distrital de Mala, Enero – Junio 2018 [Tesis]. : Universidad Privada Antenor Orrego; 2019. https://hdl.handle.net/20.500.12759/6470
@misc{renati/372353,
title = "La fiscalización tributaria y su incidencia en la recaudación del impuesto predial en la Municipalidad Distrital de Mala, Enero – Junio 2018",
author = "De la Cruz Vásquez, Juliana",
publisher = "Universidad Privada Antenor Orrego",
year = "2019"
}
The objective of this investigation is to determine how the tax audit affects the collection of the property tax in the district municipality of Mala, January - June 2018. The design of this investigation was of pre experimental type, where a before and after one after the application of the tax audit proposal, to improve the collection of the property tax. The population was formed by the relationship of the 49 administrative workers of this municipal entity, to whom a survey was applied to establish the level of tax control exercised by this local government, obtaining that it is of a low level, indicated by 67, 3% of the 49 respondents, while 30.6% of them, indicates that it is of a regular level and 2% indicates that it is of a high level. Also, through the documentary analysis it was found that the collection in the January - June period of 2018 (S / 1, 386,799.22), was greater than the period January - June 2017 (S / 1, 127,910.86). These 2018 values were obtained after the application of the proposal. It is concluded that the tax audit significantly (P-value = 0.0%) in the collection of property tax in the district municipality of Mala, January - June 2018, that is, if the level of tax control is high there is an improvement in the collection of the property tax.
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