Inafectación del pago del impuesto predial en la comunidad campesina de San Juan de Miraflores contraviene el principio de igualdad de las personas ante la ley

• Autores: García Vásquez, Álvaro Antonio, Panduro Pizango, Henry Charles
• Formato: tesis de grado
• Fecha de Publicación: 2023
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/9650
• Enlace del recurso: https://hdl.handle.net/20.500.12737/9650
• Nivel de acceso: acceso abierto
• Materia: Impuesto a la propiedad; Igualdad ante la ley; Comunidades rurales; https://purl.org/pe-repo/ocde/ford#5.05.01

The purpose of this present was to determine if the possession of a property in the rural community of San Juan de Miraflores that is unaffected by the payment of the property tax contravenes the principle of equality of persons before the law. The research was of an applied type, with a non-experimental, cross-sectional, correlational-causal design. The population was made up of a total of 40 workers of the tax area of the municipality of the San Juan de Miraflores community. The technique used to collect information was the survey and the instrument was the questionnaire. The questionnaire to measure the property tax unaffected variable consisted of 10 items and the questionnaire to measure the variable principle of equality of persons before the law by 10 items. SPSS version 25 statistical software was used to process the data. The results of the investigation determined that the property tax unaffected variable is directly and significantly related to the principle of equality of persons before the law variable, with a correlation coefficient of rho = 0.518** with a calculated p_value of 0.000, which allowed the verification of the hypothesis raised, concluding that the relationship between the variables is moderate positive. The community members NOT REGISTERED in the MDSJB represent 79.57% and do not apply to the calculation of the property tax and therefore the non-payment of the tax is evidenced, affecting not only the collection of the MDSJB, but also violating the constitutional right of those who are obliged to pay the tax and who live in the jurisdiction of the same district.