Financial Management and Property Tax Collection in a Municipality of the Province of Virú, 2023

Horna J.P.A.; Mestas M.V.; Abraham A.R.R. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2024) · DOI: 10.18687/leird2024.1.1.332

Resumen

The main purpose of the study was to establish the relationship between property tax collection and financial management in a Municipality of the Province of Virú, 2023. The research had a quantitative approach, was applied in nature, non-experimental in design, cross-sectional, and correlational in scope. The sample consisted of 17 collaborators who responded to a 26-question questionnaire. The study reveals that financial management was average (47.1%), financing was average (52.9%), and asset management was average (35.3%). Likewise, property tax collection was average (35.3%), the use of information technology was medium (35.3%), and the performance of the cadastre and inspection area was moderate (52.9%). A highly statistically significant relationship was found (Spearman's Rho = 0.823 and p-value = 0.000) between Financial Management and Property Tax Collection.

Instituciones: Universidad César Vallejo