Tax plan to improve tax collection in the distrital municipality of Motupe

• Autores: Ríos Cubas, Martín Alexander, Gastulo Castro, Marco Gustavo
• Formato: artículo
• Fecha de Publicación: 2021
• Institución: Universidad César Vallejo
• Repositorio: Revistas - Universidad César Vallejo
• Lenguaje: español
• OAI Identifier: oai:oai.revistas.ucv.edu.pe:article/1099
• Enlace del recurso: http://revistas.ucv.edu.pe/index.php/ucv-hacer/article/view/1099
• Nivel de acceso: acceso abierto
• Materia: Planeamiento; Tributación; Recaudación; Impuesto; Planning; Taxation; Collection; Tax

The present investigation entitled tax plan to improve tax collection in the District Municipality of Motupe, 2019 sets as a general objective Propose a tax plan to improve tax collection in the district municipality of Motupe, 2019, for which an investigation of you descriptive, with a non-experimental design - transversal. A population of 5 workers of the Tax Collection Unit was applied to which a survey was applied, with Likert measurement scale in 5 levels. The results show that the projection of income from payment of taxes from 2017 to 2018 has been negative. With regard to Property Tax, it had a fall of - 0.16%, in public shows -0.02%, in Rate -0.09. Only in the Alcabala tax, it had an increase of 0.27%. Finally, he concludes that Tax planning would definitely contribute to improving collection rates, since only 40% consider that tax payments are planned. It is necessary to improve these indicators, where at least 80% of planning of the payment of taxes by the Municipality is achieved.