Bibliographic citations
Garate, S., Huillca, R. (2023). Ejecución presupuestaria de los impuestos municipales en la Municipalidad Provincial de Canchis, periodo 2020-2021 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5668
Garate, S., Huillca, R. Ejecución presupuestaria de los impuestos municipales en la Municipalidad Provincial de Canchis, periodo 2020-2021 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/5668
@misc{renati/955843,
title = "Ejecución presupuestaria de los impuestos municipales en la Municipalidad Provincial de Canchis, periodo 2020-2021",
author = "Huillca Jacha, Rosario",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
The work carried out was raised with the objective of describing the state of the budget execution of Municipal Taxes in the Provincial Municipality of Canchis, period 2020-2021, where the applied methodology is of non-experimental design and descriptive scope, it was considered as population and sample of the present investigation to the records of the SIAF of income and expenses of 2020 and 2021, as main results are that the highest collection is made to the property tax with 48.57% and 56% of the total municipal taxes of their respective periods ; while, for 2021, the alcabala tax is close with 38.19% of the total collected, as well as the budget allocations that do not result in products with a higher budget allocation are Urban Planning together with the Diagnosis and Treatment of the Coronavirus, this last for 2021 had an increase in its budget of 321.88%; on the other hand, in the 2020 period a total of 68.17% of the budgeted resources were executed while for 2021 51.82% were executed, although it should be noted that there was an increase of 101.50% of resources executed compared to the previous period; Finally, it is concluded that the collection for 2020 was S/ 640,433.62 and 68.17% was executed while for 2021 a total of S/ 1,409,447.93 was collected with an execution of 61.67%, appreciating an increase in collection of 120.08% over the previous period, this is due to a large extent to the regularization of the property tax and the alcabala (table 12), likewise it is shown that the highest collection is made to the property tax with 48.57% and 56% of the total municipal taxes of their respective periods; while, for 2021, the alcabala tax is close with 38.19% of the total collected (table 13); Finally, it was possible to observe that the SIGM-GPA Municipal Management System is used for the collection of taxes.
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