Bibliographic citations
Julian, G., Vilchez, Y. (2017). Gestión de cobranza y su influencia en la recaudación del impuesto predial de la municipalidad distrital de el Porvenir, 2013 – 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/11635
Julian, G., Vilchez, Y. Gestión de cobranza y su influencia en la recaudación del impuesto predial de la municipalidad distrital de el Porvenir, 2013 – 2017 [Tesis]. PE: Universidad Privada del Norte; 2017. https://hdl.handle.net/11537/11635
@misc{sunedu/3032150,
title = "Gestión de cobranza y su influencia en la recaudación del impuesto predial de la municipalidad distrital de el Porvenir, 2013 – 2017",
author = "Vilchez Sanchez, Yanina Lisset",
publisher = "Universidad Privada del Norte",
year = "2017"
}
ABSTRACT The present investigation was carried out with the objective of determining the influence of collection management in the collection of the property tax of the Municipality of El Porvenir, so that this research contributes to encourage the municipalities to the continuous and sustainable improvement in their collection management. The collection management has not been favorable to the municipality during the years 2013 to 2015, since only tax amnesties were applied and they did not worry to carry out intelligent actions that manage to catch the attention and commitment of the taxpayer. This was reflected in 2015, where it only increased by 1.10%, reaching the sum of S/.1,095,571.04 and therefore the goal established by the Ministry of Economy and Finance (MEF) was not reached, because its collections management was very weak, no action or strategy was applied to improve the collection of the property tax. From the year 2016 until the present time, other collection actions have been carried out, which has allowed for a better collection of the property tax, this was reflected in the collection that was obtained in the year 2016 where the collection was greater than the previous year with a 39.97%, reaching the sum of S/ .1,533,492.52, allowing to comply with the target established by the MEF. The research was non - experimental correlational - causal with a longitudinal design, the study was based on the information obtained from the documentary analysis for both variables that were ordered, classified and interpreted and also applied an interview to analyze how it has been has been developing its collection management during the last years. In order to determine the influence of collection management and collection of property tax, the linear regression analysis model was used, concluding that collection management positively influences a level of significance of 10%, which means that the application of collection actions explains the behavior of the collection of property tax, these collection actions are the letters of remembrance of payment, campaigns for the punctual taxpayer, notification of letters, issuance of securities and embargoes to large debtors. However, the coefficient of determination (R2) is low, which suggests that there would be other factors that are possibly involved in explaining the behavior of the property tax collection. These could be: Social factor, economic factor and lack of tax culture. KEYWORDS: collection management, arrears, collection, property tax.
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