Bibliographic citations
Chavez, M., (2022). Cultura tributaria, factores socioeconómicos y su influencia en la recaudación del impuesto predial en el distrito de Jesús, año 2020 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/31269
Chavez, M., Cultura tributaria, factores socioeconómicos y su influencia en la recaudación del impuesto predial en el distrito de Jesús, año 2020 [Tesis]. PE: Universidad Privada del Norte; 2022. https://hdl.handle.net/11537/31269
@misc{sunedu/3275927,
title = "Cultura tributaria, factores socioeconómicos y su influencia en la recaudación del impuesto predial en el distrito de Jesús, año 2020",
author = "Chavez Alvarez, Marleni",
publisher = "Universidad Privada del Norte",
year = "2022"
}
The objective of this study was to determine the influence of the tax culture and socioeconomic factors on the collection of property tax in the district of Jesús. The research was applied with a mixed approach and non-experimental correlational design; The technique used was the survey and the instrument was the questionnaire to a sample of 252 taxpayers, among those who complied and did not comply with the tax obligation in both urban and rural areas; the sampling was probabilistic stratified. The result indicates that the degree of tax culture positively and significantly influences the level of property tax collection with a correlation of 0.532; with p <0.05, as well as, the socioeconomic level positively and significantly influences the level of property tax collection with a correlation of 0.482; with p <0.05). Therefore, it is concluded that the tax culture and socioeconomic factors determine the degree of influence on the collection of property tax in the district of Jesús.
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