Los tributos municipales y su relación con el desarrollo económico del distrito de Iquitos, durante el periodo 2007 - 2020

• Autor: Lavi Pacaya, Cesar Abrahan
• Formato: tesis de grado
• Fecha de Publicación: 2022
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/8689
• Enlace del recurso: https://hdl.handle.net/20.500.12737/8689
• Nivel de acceso: acceso abierto
• Materia: Desarrollo económico; Recaudación de impuestos; Tributación; Presupuesto; Gestión; Municipalidad; https://purl.org/pe-repo/ocde/ford#5.06.02

The main district of the capital of the Loreto region is the district of Iquitos and there are no studies or research available that analyze how the behavior of economic development was and how the budget allocated to develop the district was executed, so that it is also important to study the municipal management in terms of tax collection and how this can help in the growth and economic and social development of the district of Iquitos, in this sense, the objective of the research is to determine the relationship between taxes and development of the district of Iquitos, during the period 2007 - 2020. This work uses as a quantitative, non-experimental, and correlational design methodology; Finally, we find that there is a positive relationship between municipal taxes and economic development and there is also a positive correlation between all the indicators of these variables. Therefore, we conclude that to encourage the economic development of the district of Iquitos we must increase tax collection and improve the quality of budget execution.