Impuestos municipales y su incidencia en la gestión presupuestal de la Municipalidad Provincial de Cajabamba, año 2022
No Thumbnail Available
Date
2024
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Trujillo
Abstract
El presente estudio tiene como propósito determinar la incidencia de los impuestos municipales en la gestión presupuestal de la Municipalidad Provincial de Cajabamba, año 2022. La investigación se elaboró con un diseño no experimental, de alcance descriptivo-correlacional causal, con un enfoque cuantitativo y de corte transversal. La población y muestra del trabajo se representa por la Municipalidad Provincial de Cajabamba y la unidad de análisis se conforma por 12 colaboradores de la Gerencia de Administración Tributaria y Gerencia de Planificación y Presupuesto. Las técnicas empleadas son el análisis documental y la encuesta; además, los instrumentos utilizados son la ficha de análisis documental y el cuestionario de escala Likert; los datos obtenidos fueron tabulados en Microsoft Excel y procesados en el software estadístico SPSS V28. En la investigación se concluye que los impuestos municipales tienen incidencia significativa positiva en la gestión presupuestal de la Municipalidad Provincial de Cajabamba, año 2022; de acuerdo con la prueba estadística Rho de Spearman con valor de p=0.843, con un nivel de significancia de 0.001<0.05, lo que indica que existe una correlación positiva alta entre los impuestos municipales y la gestión presupuestal de la Municipalidad Provincial de Cajabamba. Por lo tanto, se recomienda al Gerente Municipal y titular de la Municipalidad Provincial de Cajabamba, implementar directivas de mejora en la eficacia de la gestión administrativa y estrategias de recaudación de impuestos municipales; discutir la incorporación de trabajo comunitario para compensar la deuda tributaria municipal de contribuyentes con baja capacidad económica.
ABSTRACT The present study has the purpose of determining the incidence of municipal taxes in the budget management of the Provincial Municipality of Cajabamba, year 2022. The investigation was elaborated with a nonexperimental, descriptive – causal correlational design, with a quantitative approach and cross-court. The population and sample are represented by the Provincial Municipality of Cajabamba, while the unit of analysis is made up of 12 collaborators from the Tax Administration Management a Planning and Budget management. The techniques used are the documentary analysis and the survey; besides, the instruments used are the documentary analysis sheet and the questionnaire of scale Likert; the data obtained were tabulated in Microsoft Excel and processed in the statistical software SPSS V28. In the investigation concludes that the municipal taxes have incidence positive significant on budget management of the Provincial Municipality of Cajabamba, year 2022; according to Spearman’s Rho test with a value of p=0.843, with a significance level of 0.001<0.05, which indicates that there is a high positive correlation between municipal taxes and budget management of the Provincial Municipality of Cajabamba. Therefore, it is recommended that the municipal manager and holder of the Provincial Municipality of Cajabamba, implement improvement directives in effectiveness of administrative management and municipal tax collection strategies, discuss the incorporation of community work to offset the municipal tax debt of taxpayers with low economic capacity.
ABSTRACT The present study has the purpose of determining the incidence of municipal taxes in the budget management of the Provincial Municipality of Cajabamba, year 2022. The investigation was elaborated with a nonexperimental, descriptive – causal correlational design, with a quantitative approach and cross-court. The population and sample are represented by the Provincial Municipality of Cajabamba, while the unit of analysis is made up of 12 collaborators from the Tax Administration Management a Planning and Budget management. The techniques used are the documentary analysis and the survey; besides, the instruments used are the documentary analysis sheet and the questionnaire of scale Likert; the data obtained were tabulated in Microsoft Excel and processed in the statistical software SPSS V28. In the investigation concludes that the municipal taxes have incidence positive significant on budget management of the Provincial Municipality of Cajabamba, year 2022; according to Spearman’s Rho test with a value of p=0.843, with a significance level of 0.001<0.05, which indicates that there is a high positive correlation between municipal taxes and budget management of the Provincial Municipality of Cajabamba. Therefore, it is recommended that the municipal manager and holder of the Provincial Municipality of Cajabamba, implement improvement directives in effectiveness of administrative management and municipal tax collection strategies, discuss the incorporation of community work to offset the municipal tax debt of taxpayers with low economic capacity.
Description
Keywords
Impuestos municipales, Gestión Presupuestal, Recaudación tributaria