Los ingresos municipales y su relación con el gasto público de la Municipalidad Distrital de Punchana durante el periodo 2016 – 2023

• Autores: Cauper Pereyra, Jerry Lois, Polanco Sierra, Dayana Lizet
• Formato: tesis de grado
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/12375
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12375
• Nivel de acceso: acceso abierto
• Materia: Ejecución presupuestal; Ingresos públicos; Gastos públicos; https://purl.org/pe-repo/ocde/ford#5.02.01

During the 2016–2023 period, the Punchana District Municipality recorded total revenues of S/ 193,099,838.00 and expenditures of S/ 216,005,457.00, showing fluctuating budget execution. In annual terms, revenues had an average variation of 8.80%, while expenditures grew by an average of 3.12%. Despite some years with significant increases, such as in 2022, notable declines were also observed, especially in 2019 and 2020. This lack of consistency suggests a weak structural relationship between tax collection capacity and expenditure execution. According to the results of the Shapiro-Wilk normality test, both revenues and expenditures exhibit a normal distribution (p > 0.05), allowing for the use of parametric methods. Pearson's correlation analysis yielded a coefficient of r = 0.6390 between revenue and expenditure, representing a moderately positive relationship.