Los Tributos Municipales y Recaudación Tributaria en la Municipalidad Distrital de Nuevo Imperial, 2024
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Date
2024-11-12
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Cañete
Abstract
El presente trabajo tiene por objetivo general determinar la relación que existe entre los tributos municipales y recaudación tributaria en la Municipalidad Distrital de Nuevo Imperial, 2024, se empleó una metodología de tipo básica, nivel correlacional, diseño no experimental, la población se conformó por los contribuyentes de la Municipalidad distrital de Nuevo Imperial siendo un total de 13,500 contribuyente para el periodo fiscal 2024 y la muestra significativa fue de 374 contribuyentes. El instrumento aplicado fueron dos cuestionarios Likert de acuerdo a las variables, juicio de 3 expertos y una confiabilidad de 0.815 en Alpha de Cronbach, así también para el análisis estadístico se aplicó los Rho Spearman y para el procesamiento estadístico el sistema estadístico Jamovi. Teniendo como resultado un coeficiente “r” de Spearman de 0,461 determinando la correlación positiva moderada entre la variable Tributos Municipales y Recaudación
Tributaria, así al incrementarse el pago de los tributos municipales tales como impuesto predial, impuesto a las públicos no deportivos y tasas municipales existiría una mejora en la recaudación tributaria y por ende mayor recursos para que se pueda contributir con el desarrollo de la ciudad..
The general objective of this work is to determine the relationship that exists between municipal taxes and tax collection in the District Municipality of Nuevo Imperial, 2024, it has a methodology used that was basic, correlational level, non-experimental design, the population was made up by the taxpayers of the District Municipality of Nuevo Imperial, with a total of 13,500 taxpayers for the fiscal period 2024 and the significant sample was 374 taxpayers. The instrument applied were two Likert questionnaires according to the variables, judgment of 3 experts and a reliability of 0.815 in Cronbach's Alpha, as well as for the statistical analysis the Rho Spearman was applied and for the statistical processing the Jamovi statistical system. Resulting in a Spearman “r” coefficient of 0.461, which determines that there is a moderate positive correlation between the variable Municipal Taxes and Tax Collection, as well as increasing the payment of municipal taxes such as property tax, non-sports public tax. And municipal rates there would be an improvement in tax collection.
The general objective of this work is to determine the relationship that exists between municipal taxes and tax collection in the District Municipality of Nuevo Imperial, 2024, it has a methodology used that was basic, correlational level, non-experimental design, the population was made up by the taxpayers of the District Municipality of Nuevo Imperial, with a total of 13,500 taxpayers for the fiscal period 2024 and the significant sample was 374 taxpayers. The instrument applied were two Likert questionnaires according to the variables, judgment of 3 experts and a reliability of 0.815 in Cronbach's Alpha, as well as for the statistical analysis the Rho Spearman was applied and for the statistical processing the Jamovi statistical system. Resulting in a Spearman “r” coefficient of 0.461, which determines that there is a moderate positive correlation between the variable Municipal Taxes and Tax Collection, as well as increasing the payment of municipal taxes such as property tax, non-sports public tax. And municipal rates there would be an improvement in tax collection.
Description
Keywords
Tributos Municipales, Recaudación Tributaria, Impuestos Prediales, Tasas Municipales
Citation
Beltran Sanchez Victor Saul - Luyo Manrique Betsy Arali, "Los Tributos Municipales y Recaudación Tributaria en la Municipalidad Distrital de Nuevo Imperial, 2024 ", Tesis para optar el grado de Licenciada en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú