Citas bibligráficas
Quispe, C., Rosado, K. (2021). Políticas de cobranza en pandemia covid-19 y su incidencia en la recaudación tributaria en la Municipalidad Provincial de Paita - II semestre 2019 – 2020 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/8261
Quispe, C., Rosado, K. Políticas de cobranza en pandemia covid-19 y su incidencia en la recaudación tributaria en la Municipalidad Provincial de Paita - II semestre 2019 – 2020 [Tesis]. PE: Universidad Privada Antenor Orrego; 2021. https://hdl.handle.net/20.500.12759/8261
@misc{renati/374404,
title = "Políticas de cobranza en pandemia covid-19 y su incidencia en la recaudación tributaria en la Municipalidad Provincial de Paita - II semestre 2019 – 2020",
author = "Rosado Zevallos, Katherinne Elizabeth",
publisher = "Universidad Privada Antenor Orrego",
year = "2021"
}
The purpose of this research is to demonstrate the incidence of collection policies in the covid-19 pandemic on tax collection in the Provincial Municipality of Paita - II semester 2019 and II semester 2020; for which a quasi-experimental design was used to measure the incidence; Where the sample was 28 workers who manage tax collection in 2020, applying techniques and instruments; determining that the MPP in the II semester 2019 had a deficient level in tax collection of 53.57% and 50.00% has an excellent level in tax collection in the II semester 2020; and after contracting hypotheses, it was determined that the application of collection policies in the covid-19 pandemic have a positive and significant impact with a very low level of tax collection in the Provincial Municipality of Paita, when comparing the II semester 2019 with the 2020 semester. Municipality of Paita when comparing the second semester 2019 with the semester 2020.
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