Citas bibligráficas
Paredes, E., Risco, K. (2021). Las cobranzas coactivas y su incidencia en la recaudación tributaria de la municipalidad distrital de el porvenir, Trujillo, año 2019 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/7217
Paredes, E., Risco, K. Las cobranzas coactivas y su incidencia en la recaudación tributaria de la municipalidad distrital de el porvenir, Trujillo, año 2019 [Tesis]. PE: Universidad Privada Antenor Orrego; 2021. https://hdl.handle.net/20.500.12759/7217
@misc{renati/378024,
title = "Las cobranzas coactivas y su incidencia en la recaudación tributaria de la municipalidad distrital de el porvenir, Trujillo, año 2019",
author = "Risco Reyes, Keiko Vanessa",
publisher = "Universidad Privada Antenor Orrego",
year = "2021"
}
This research was carried out with the objective of determining how coercive collections affect the tax collection of the District Municipality of The Porvenir, Trujillo, year 2019. For this, the statistical design of T-student of related samples was used, in which an analysis of tax collection was carried out, without and with application of the coercive collection procedure, in order to demonstrate the incidence of coercive collections on tax collection. Likewise, the population was the coercive files of the District Municipality of The Porvenir, generated in 2019. As a result of applying the analysis techniques and instruments, it was determined that 22% of the coercive files, which represent 28% of the amount in soles were paid within a period of 7 business days, likewise it was determined that the property tax and excise duties show a significant increase in the months of March (representing 10% of the amount collected during the year) , August (representing 11% of what was collected during the year) and in the month of December (representing 15% of what was collected during the year). Finally, it was determined that coercive collections affect 7.31% on the tax collection of the District Municipality of The Porvenir; however, the implementation of strategies is recommended to be able to make effective the total of the coercive files
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