Bibliographic citations
Panca, S., Fernandez, E. (2020). Estrategias en la recaudación del impuesto predial de los gobiernos locales tipo B para el sostenimiento de sus servicios, Arequipa - Arequipa, 2017-2018 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/4013
Panca, S., Fernandez, E. Estrategias en la recaudación del impuesto predial de los gobiernos locales tipo B para el sostenimiento de sus servicios, Arequipa - Arequipa, 2017-2018 []. PE: Universidad Tecnológica del Perú; 2020. https://hdl.handle.net/20.500.12867/4013
@misc{sunedu/3035505,
title = "Estrategias en la recaudación del impuesto predial de los gobiernos locales tipo B para el sostenimiento de sus servicios, Arequipa - Arequipa, 2017-2018",
author = "Fernandez Nina, Erika Gladys",
publisher = "Universidad Tecnológica del Perú",
year = "2020"
}
In the thesis research called “Strategies in the collection of the Property Tax of Local Governments type B for the maintenance of their services, Arequipa-Arequipa, 2017-2018”, its main objective is to determine the strategies that allow to improve the collection of the tax property of local governments type B - for the maintenance of their services, Arequipa-Arequipa, 2017-2018. For the development of the investigation, the survey technique was used through the instrument of a questionnaire, which allowed to respond to each of the proposed objectives, the research is non-correlational, the population is Type B Local Governments and the sample taken according to the cadastre of the map of Arequipa, the municipalities are located northeast of Arequipa which are Alto Selva Alegre, Miraflores and Mariano Melgar. The technique used to collect the information was realized through the questionnaire, with the variables Strategy and Collection of the Property Tax, it can be noticed that the Cronbach's Alpha Coefficient of the 25 items is 0.850 with a very high level of internal consistency. It was concluded based on the results gotten that 90% of the people consulted indicates that doesn’t exist Programs and / or agreements for the charge of the debt for Property Tax and 33% does not have an actualized cadastre, so the strategies more viable that will allow to improve the collection of the Property Tax are: "Incentive Program" which is an Instrument of the Central Government that requites the municipalities when they increase their collection, "Work for your District" which consists in giving the option to the Taxpayers of pay their taxes with work, Electronic Payment for taxpayers who do not have time to make their payments in Local Governments and Notification Software to avoid the prescription of debt.
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