Bibliographic citations
Rondan, L., Rondan, V. (2017). Estructura de costos y determinación del arbitrio de serenazgo en la municipalidad distrital de Wanchaq, periodo 2016 [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/778
Rondan, L., Rondan, V. Estructura de costos y determinación del arbitrio de serenazgo en la municipalidad distrital de Wanchaq, periodo 2016 [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/778
@misc{renati/958913,
title = "Estructura de costos y determinación del arbitrio de serenazgo en la municipalidad distrital de Wanchaq, periodo 2016",
author = "Rondan Huayna, Verónica",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The present research work has as objective to evaluate the cost structure and the taxes of Serenazgo in the District Municipality of Wanchaq, in the period 2016. Due to the constant arguments with the citizen about the payment of local taxes, that to its understanding the service provided is better, the instances dedicated to watch over to ensure the achievement of the legal devices like INDECOPI and Constitutional Court, expressed legal lineaments for the determination of the taxes that are obligatory observance for all the municipalities of the country relapse in the judgments of the files N° 041-2004-AI/TC y STC N° 053-2004-PI/TC, in which distinguished two important moments for the quantification of the taxes. On the other hand, it referred to the determination of the overall cost and by the other hand, the distribution of the costs between all the taxpayers based on reasonable criteria of distribution. The methodology used for this research has a quantitative approach with a nonexperimentaln design, transversal and a descriptive scope, the instrument used were dates of data compilations that allowed to comply with the object raised so also, they were very helpful to prepare the real costs structure of this service and the determination of the taxes in 2016 using the criteria of location and the use of the property in accordance with the current legal lineaments. Finding that in the District Municipality of Wanchaq not count with a costs structure according to the reality to justify the total cost of the provision service of Serenazgo in 2016, it is unreal and widespread likewise, it used as a criterion for the determination of the tax amount of Serenazgo the flat rate, causing injustice and inequity between taxpayers.
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