In the Provincial Municipality of Barranca, it is perceived that they fail to comply with their obligations (payment of salaries and wages of workers), and this is due to the fact that they do not apply effective tax incentives that allow increasing tax collection, and being able to finance themselves with their directly collected income. , to provide a scientific response to the perceived problem, we pose the following problem: How are tax incentives related to the collection of the property tax of the provincial municipality of Barranca, 2022? Likewise, we pose the following objective: Describe whether The tax incentives are related to the collection of the property tax of the provincial municipality of Barranca, 2022; The hypothesis proposed is: Tax incentives are related to the collection of property tax of the provincial municipality of Barranca, 2022, the research is basic, at a De...