Citas bibligráficas
Cachainca, E., (2017). Control interno y recaudación del impuesto predial en la Municipalidad distrital de San Sebastián, período 2015. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1658
Cachainca, E., Control interno y recaudación del impuesto predial en la Municipalidad distrital de San Sebastián, período 2015. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1658
@mastersthesis{renati/958644,
title = "Control interno y recaudación del impuesto predial en la Municipalidad distrital de San Sebastián, período 2015.",
author = "Cachainca Mendoza, Elías",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The main purpose of this research has been to analyze the relationship between internal control and property tax collection in the district municipality of San Sebastian. The research approach to methodology is quantitative. It is also descriptive and correlational with a non-experimental, transverse, correlational design; design that allows to establish the level of relation between both variables object of study. For the investigation, the property declarations were revised and the characteristics of the property were contrasted, also the existence of administrative documents of the area of taxation was verified. With a 95 % confidence level, it is confirmed that there is a relationship between the internal control variables and the property tax collection (Value-p = 0.049 less than 0.05), that is to say; internal control significantly affects the collection of property tax in 63.9 %.
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