Bibliographic citations
Franco, A., Arapa, W. (2022). Arbitrios municipales y la determinación de costos de servicio en la Municipalidad Distrital de San Sebastián periodo 2019 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5463
Franco, A., Arapa, W. Arbitrios municipales y la determinación de costos de servicio en la Municipalidad Distrital de San Sebastián periodo 2019 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/5463
@misc{sunedu/3405718,
title = "Arbitrios municipales y la determinación de costos de servicio en la Municipalidad Distrital de San Sebastián periodo 2019",
author = "Arapa Huallpa, Wilmer Christian",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
The present research work entitled "Municipal taxes and the determination of service costs in the District Municipality of San Sebastián period 2019" whose general objective was to determine the cost of municipal taxes for public services in the District Municipality of San Sebastián to the period 2019. The methodology used in this research was: Type, basic; focus, quantitative; design, not experimental; scope, descriptive. The population and sample was made up of all the documentation referring to municipal taxes from the Social Services and Environment Management in the San Sebastián District Municipality. The technique applied in the investigation was given by means of the documentary analysis using the instrument of documentary analysis sheets. The investigation concludes that the cost for municipal taxes for services in the San Sebastián District Municipality for the period 2019 was distributed by: The municipal tax for public cleaning services represented a total cost of S/ 3,304,700.44, whose cost was determined according to the linear meters (ML) of frontage per property affected for street sweeping, and square meters (M2) of the property affected for the calculation of the rate for collection of solid waste and final disposal. of collected solid waste. The municipal tax for the public park and garden service represented a total cost of S/ 1,988,682.85, whose cost setting was given according to a calculation based on the distribution of the cost among the total number of 25,465 properties in the 14 sectors, specifically taking as a reference the square meters (M2) declared in the urban property according to its distance from the park, square or green areas of each area. The municipal tax for the public citizen security service represented a total cost of S/ 2,162,361.64,whose cost setting was given according to a calculation based on the distribution of the cost among the total number of 25,465 properties.
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