Management for the collection of municipal taxes: diagnosis and proposal

Jorge Miguel C.-D.; Abraham B.M.; Nilda Irma M.U.; Rafael R.-C. · Revista Venezolana de Gerencia (2023) · DOI: 10.52080/rvgluz.28.103.9

Resumen

Tax collection is a fundamental component for the economic growth of countries and their growth, therefore this study is based on establishing a proposal of strategies for tax collection in the Metropolitan Municipality of Lima, period 2020. The methodology used was based on a descriptive, cross-sectional and non-experimental research. The population consisted of 15 officials of the tax collection department of the municipality. The instrument consisted of a questionnaire with closed questions to measure the object of study. The results showed that 91% of the interviewees responded in favor of implementing a tax collection strategy. Finally, it was concluded that, among the proposed strategies, the most important is this aspect of corruption, as well as creating a satisfactory and voluntary payment culture among Peruvian citizens.

Instituciones: Universidad Nacional Daniel Alcides Carrión; Universidad Nacional Hermilio Valdizán; Universidad Nacional Jorge Basadre Grohmann; Universidad Católica Los Ángeles de Chimbote