La cultura tributaria y la recaudación del impuesto predial de la Municipalidad Distrital de Guadalupe, año 2019
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Date
2021
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Publisher
Universidad Nacional de Trujillo
Abstract
La investigación se refiere a la cultura en materia tributaria y la recaudación del Impuesto Predial, en relación a su facultad recolectora de tributos de la Municipalidad Distrital de Guadalupe, ejercicio 2019, cuyo objetivo es demostrar la medida en que la cultura en materia tributaria incide a la cobranza del impuesto predial; siendo la población los ciudadanos guadalupanos afectos a este tributo, y como muestra la selección de 50 contribuyentes elegidos de manera aleatoria para analizar el nivel que poseen de cultura en materia tributaria; los resultados más relevantes están relacionados con verificar el nivel de conocimiento tributario y hallar las deficiencias que se presentan en el área de recaudación tributaria; así mismo, se analizó la cultura en materia tributaria; priorizando el impuesto a los predios en dicha institución; de tal manera, se ha planteado algunas propuestas para aminorar las deficiencias descubiertas en esta investigación. La conclusión principal, es aquella que muestra directamente la incidencia de la cultura tributaria en la recaudación del impuesto predial de la Municipalidad Distrital de Guadalupe, año 2019.
ABSTRACT This research refers to the culture in tax matters and the collection of the Property Tax, in relation to its faculty to collect taxes of the District Municipality of Guadalupe, fiscal year 2019, whose objective is to demonstrate the extent to which the culture in tax matters affects the collection of property tax; the population being Guadalupano citizens affected by this tax, and as shown by the selection of 50 taxpayers chosen at random to analyze their level of culture in tax matters; The most relevant results are related to verifying the level of tax knowledge and finding the deficiencies that arise in the area of tax collection; Likewise, the culture in tax matters was analyzed; prioritizing the property tax in said institution; In this way, some proposals have been put forward to reduce the deficiencies discovered in this research. The main conclusion is that which directly shows the incidence of the tax culture in the collection of the property tax of the District Municipality of Guadalupe, year 2019.
ABSTRACT This research refers to the culture in tax matters and the collection of the Property Tax, in relation to its faculty to collect taxes of the District Municipality of Guadalupe, fiscal year 2019, whose objective is to demonstrate the extent to which the culture in tax matters affects the collection of property tax; the population being Guadalupano citizens affected by this tax, and as shown by the selection of 50 taxpayers chosen at random to analyze their level of culture in tax matters; The most relevant results are related to verifying the level of tax knowledge and finding the deficiencies that arise in the area of tax collection; Likewise, the culture in tax matters was analyzed; prioritizing the property tax in said institution; In this way, some proposals have been put forward to reduce the deficiencies discovered in this research. The main conclusion is that which directly shows the incidence of the tax culture in the collection of the property tax of the District Municipality of Guadalupe, year 2019.
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Keywords
Cultura tributaria, Impuesto predial, Municipalidad, Tributación