Citas bibligráficas
Izquierdo, L., (2019). Relación de las facultades de la administración tributaria en la recaudación del impuesto al patrimonio vehicular, de la municipalidad provincial de Celendín, 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/22008
Izquierdo, L., Relación de las facultades de la administración tributaria en la recaudación del impuesto al patrimonio vehicular, de la municipalidad provincial de Celendín, 2017 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/22008
@misc{sunedu/3038193,
title = "Relación de las facultades de la administración tributaria en la recaudación del impuesto al patrimonio vehicular, de la municipalidad provincial de Celendín, 2017",
author = "Izquierdo Salazar, Lorena del Carmen",
publisher = "Universidad Privada del Norte",
year = "2019"
}
ABSTRACT The purpose of this research work is to establish the relationship that exists between the faculties of the local tax administration with the collection of the vehicle patrimony tax, in the Provincial Municipality of Celendín, 2017. For this purpose, the sample of our study was constituted by 17 people taxpayers of the vehicle patrimony tax that make their payments in the income office of the Provincial Municipality of Celendín and the 14 officials involved in the subject, they were applied two instruments of information gathering. With a scale that has Three options: 1: Always. 2: Sometimes. 3: Never. And allowed collecting information regarding the variable faculties of tax collection and collection of the Tax on Vehicular Assets Through the Alfa de Cronbach the reliability of the aforementioned instruments was established, whose coefficient reached 0.921. The results show a moderate positive relationship between both variables according to the Pearson statistical test; In other words, the failure to pay tax obligations affects the increase in the collection of tax taxes. These contrast with other investigations that indicate that there are several causes that influence the payment of taxes according to tax collection. KEYWORDS: Fiscal obligations of the tax administration, tax collection, municipal taxes, vehicle tax.
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