Cultura tributaria e incidencia en la recaudación del impuesto predial en la Municipalidad Distrital de Chicama, La Libertad 2021
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La cultura tributaria está dada como una conducta manifestada en el cumplimiento de los deberes tributarios en base a la Ley y responsabilidades que la ciudadanía como contribuyentes debe cumplir, sin embargo, existen diferentes razones que generan una negativa respuesta en el ciudadano como la falta de educación en tributación e impuestos municipales que están sujetos a pagar, es por ello que las Municipalidades a través de sus Servicios de Administración Tributaria deben buscar el fortalecimiento del ingreso por impuesto predial, dado que este es su principal fuente de ingresos.
En este sentido la presente investigación ha abordado el siguiente problema: ¿En qué medida incidió la cultura tributaria en la recaudación del impuesto predial en la Municipalidad Distrital de Chicama, La Libertad 2021?
Su objetivo consistió en: Determinar en qué medida incidió la cultura tributaria en la recaudación del impuesto predial en la Municipalidad Distrital de Chicama, La Libertad 2021.
La hipótesis planteada fue: La cultura tributaria incidió significativamente en la recaudación del impuesto predial en la Municipalidad Distrital de Chicama, La Libertad, 2021.
La población abordada fue el número total de contribuyentes que declaran el impuesto predial en la Municipalidad Distrital de Chicama siendo un total de 20,265, del cual se obtuvo una muestra de 377 contribuyentes.
En la investigación se desarrolló un estudio cuantitativo y aplicado; se utilizó el diseño no experimental, descriptivo correlacional, de corte transversal; aplicándose los métodos: hipotético, deductivo. Asi como las técnicas de recolección de datos como la observación y la encuesta; también la ficha de observación, cuestionario y guía de observación y registros estadísticos descriptivos e inferenciales como instrumentos de recolección de información y la escala de Likert como instrumento de procesamiento de datos.
The tax culture is given as a behavior manifested in the fulfillment of tax duties based on the Law and responsibilities that citizens as taxpayers must comply with, however, there are different reasons that generate a negative response in the citizen such as lack of education. in taxation and municipal taxes that they are subject to pay, which is why the Municipalities, through their Tax Administration Services, must seek to strengthen income from property taxes, since this is their main source of income. In this sense, the present investigation has addressed the following problem: To what extent did the tax culture affect the collection of property tax in the District Municipality of Chicama, La Libertad 2021? Its objective was to: Determine to what extent the tax culture influenced the collection of property tax in the District Municipality of Chicama, La Libertad 2021. The proposed hypothesis was: The tax culture had a significant impact on the collection of property tax in the District Municipality of Chicama, La Libertad, 2021. The population addressed was the total number of taxpayers who declare the property tax in the District Municipality of Chicama, with a total of 20,265, from which a sample of 377 taxpayers was obtained. In the investigation, a quantitative and applied study was developed; the non-experimental, descriptive correlational, cross-sectional design was used; applying the methods: hypothetical, deductive. As well as data collection techniques such as observation and survey; also the observation sheet, questionnaire and observation guide and descriptive and inferential statistical records as data collection instruments and the Likert scale as a data processing instrument.
The tax culture is given as a behavior manifested in the fulfillment of tax duties based on the Law and responsibilities that citizens as taxpayers must comply with, however, there are different reasons that generate a negative response in the citizen such as lack of education. in taxation and municipal taxes that they are subject to pay, which is why the Municipalities, through their Tax Administration Services, must seek to strengthen income from property taxes, since this is their main source of income. In this sense, the present investigation has addressed the following problem: To what extent did the tax culture affect the collection of property tax in the District Municipality of Chicama, La Libertad 2021? Its objective was to: Determine to what extent the tax culture influenced the collection of property tax in the District Municipality of Chicama, La Libertad 2021. The proposed hypothesis was: The tax culture had a significant impact on the collection of property tax in the District Municipality of Chicama, La Libertad, 2021. The population addressed was the total number of taxpayers who declare the property tax in the District Municipality of Chicama, with a total of 20,265, from which a sample of 377 taxpayers was obtained. In the investigation, a quantitative and applied study was developed; the non-experimental, descriptive correlational, cross-sectional design was used; applying the methods: hypothetical, deductive. As well as data collection techniques such as observation and survey; also the observation sheet, questionnaire and observation guide and descriptive and inferential statistical records as data collection instruments and the Likert scale as a data processing instrument.
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Keywords
Cultura tributaria, Recaudación, Impuesto Predial