El impuesto predial y su influencia en la recaudación tributaria de la Municipalidad Distrital de Víctor Larco Herrera
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El propósito del presente trabajo es establecer la influencia del impuesto predial en el recaudo tributario del Gobierno Local de Víctor Larco Herrera. La metodología aplicada ha sido la aplicada, enfoque cuantitativo, y diseño no experimental – correlacional, en la cual se obtuvo la muestra de 30 trabajadores del SATT y 30 letrados con estudios vinculados al Derecho Tributario en Trujillo, período 2022, siendo determinada por muestreo a conveniencia del investigador, a causa del tiempo y recursos del investigador; se les adapto como instrumento un interrogatorio debidamente validado. Se determinó que el impuesto Predial predomina inmediata y principalmente en un 55% del recaudo tributario del Gobierno Local de Víctor Larco Herrera por medio del cumplimiento y puntualidad, valor del predio y estrategias de recaudación, ya que produjo un Rho de Spearman de 0.724, semejante a una correlación superior y eficiente, con resultado p= 0.000 inferior a 1% (p < 0.01).
ABSTRACT The purpose of this paper is to establish the influence of property tax on the tax collection of the Local Government of Víctor Larco Herrera. The methodology applied has been applied, quantitative approach, and non-experimental – correlational design, in which the sample of 30 SATT workers was obtained and 30 lawyers with studies related to Tax Law in Trujillo, period 2022, being determined by sampling at the convenience of the researcher, due to the time and resources of the researcher; A duly validated interrogation was adapted as an instrument. It was determined that the property tax immediately and mainly predominates in 55% of the tax collection of the Local Government of Víctor Larco Herrera through compliance and punctuality, property value and collection strategies, since it produced a Spearman's Rho of 0.724, similar to a superior and efficient correlation, with a result p = 0.000 less than 1% (p < 0.01).
ABSTRACT The purpose of this paper is to establish the influence of property tax on the tax collection of the Local Government of Víctor Larco Herrera. The methodology applied has been applied, quantitative approach, and non-experimental – correlational design, in which the sample of 30 SATT workers was obtained and 30 lawyers with studies related to Tax Law in Trujillo, period 2022, being determined by sampling at the convenience of the researcher, due to the time and resources of the researcher; A duly validated interrogation was adapted as an instrument. It was determined that the property tax immediately and mainly predominates in 55% of the tax collection of the Local Government of Víctor Larco Herrera through compliance and punctuality, property value and collection strategies, since it produced a Spearman's Rho of 0.724, similar to a superior and efficient correlation, with a result p = 0.000 less than 1% (p < 0.01).
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Keywords
Impuesto predial, Recaudo tributario,, Municipalidad