Análisis de la gestión administrativa y recaudación de impuestos municipales, percepción de los contribuyentes – municipalidad de cerro azul, 2019
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Date
2023-08-21
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Universidad Nacional de Cañete
Abstract
El presente trabajo de investigación titulada “Análisis de la gestión administrativa y recaudación de impuestos municipales, percepción de los contribuyentes – Municipalidad de Cerro Azul, 2019”, tesis para obtener el título de contador Público, tuvo como problema general: ¿Cómo la Gestión Administrativa incide en la recaudación de Impuestos Municipales, percepción de los contribuyentes – Municipalidad de Cerro Azul, 2019? y como objetivo general determinar la influencia de la gestión administrativa en la recaudación de los impuestos municipales en la Municipalidad distrital de Cerro Azul, tomando en cuenta que una eficiente gestión administrativa repercute favorablemente en la recaudación de impuestos municipales, generando fuentes de ingreso para que la municipalidad puede realizar las obras publicas presupuestadas que beneficiarían a la población del distrito. La metodología utilizada fue tipo de investigación aplicada, diseño no experimental, método descriptivo, enfoque cuantitativo, población fueron los trabajadores de la municipalidad distrital de Cerro azul, la muestra fueron los trabajadores del área de Gerencia de Administración de la municipalidad, el instrumento de recolección de datos fue el cuestionario, usando el método descriptivo.
Se llegó a las siguientes conclusiones: que una buena gestión administrativa basada en un
sistema eficaz, premios por buen cumplimiento, descuentos y con personal comprometido con su labor encomendada tiene un efecto significativo en la recaudación de los impuestos municipales, generando una mayor recaudación y mejorando en cumplimiento de los pagos en las fechas correspondientes.
The present research work entitled "Analysis of the administrative management and collection of municipal taxes, taxpayer perception - Municipality of Cerro Azul, 2019", thesis to obtain the title of Public Accountant, had as a general problem: How Administrative Management affects the collection of Municipal Taxes, perception of taxpayers - Municipality of Cerro Azul, 2019? and as a general objective to determine the influence of administrative management on the collection of municipal taxes in the District Municipality of Cerro Azul, taking into account that efficient administrative management has a favorable impact on the collection of municipal taxes, generating sources of income for the The municipality can carry out the budgeted public works that would benefit the population of the district. The methodology used was type of applied research, non-experimental design, descriptive method, quantitative approach, population were the workers of the district municipality of Cerro Azul, the sample was the workers of the Administration Management area of the municipality, the collection instrument of data was the questionnaire, using the descriptive method. The following conclusions were reached: that a good administrative management based on a An efficient system, rewards for good compliance, discounts, and staff committed to their entrusted work have a significant effect on the collection of municipal taxes, generating greater collection and improving compliance with payments on the corresponding dates.
The present research work entitled "Analysis of the administrative management and collection of municipal taxes, taxpayer perception - Municipality of Cerro Azul, 2019", thesis to obtain the title of Public Accountant, had as a general problem: How Administrative Management affects the collection of Municipal Taxes, perception of taxpayers - Municipality of Cerro Azul, 2019? and as a general objective to determine the influence of administrative management on the collection of municipal taxes in the District Municipality of Cerro Azul, taking into account that efficient administrative management has a favorable impact on the collection of municipal taxes, generating sources of income for the The municipality can carry out the budgeted public works that would benefit the population of the district. The methodology used was type of applied research, non-experimental design, descriptive method, quantitative approach, population were the workers of the district municipality of Cerro Azul, the sample was the workers of the Administration Management area of the municipality, the collection instrument of data was the questionnaire, using the descriptive method. The following conclusions were reached: that a good administrative management based on a An efficient system, rewards for good compliance, discounts, and staff committed to their entrusted work have a significant effect on the collection of municipal taxes, generating greater collection and improving compliance with payments on the corresponding dates.
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Keywords
Recaudación, tributos municipales, impuestos, tasas.
Citation
Ochante Martinez, Jael Elizabeth, "Análisis de la gestión administrativa y recaudación de impuestos municipales, percepción de los contribuyentes – municipalidad de cerro azul, 2019 ." Tesis para optar el grado de Licenciada en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú