Recaudación de ingresos y la ejecución de la inversión pública en la Municipalidad de Punchana 2018-2022

• Autor: Paredes Escobedo, Dante Martin
• Formato: tesis de maestría
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/12613
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12613
• Nivel de acceso: acceso abierto
• Materia: Recaudación de ingresos; Inversión pública; Municipalidad; https://purl.org/pe-repo/ocde/ford#5.06.02

The collection of public revenues is essential for the functioning of the government, which allows the provision of public infrastructure and the supply of goods and services. In this sense, our research analyzes the relationship that exists between the collection of revenues and the execution of public investment in the municipality of Punchana 2018-2022. The research was developed using the quantitative type, correlational level and with a non experimental model of longitudinal cut, with a population of sixty (60) monthly data on the collection of revenues and the execution of public investment. The research determined that the collection of revenues has a fluctuating behavior during the period studied, also, the generic income 1.4 "Donations and transfers" represents the largest collection of revenues in the Municipality of Punchana. Likewise, the execution of public investment had a fluctuating behavior during the period studied, with road infrastructure being the most representative type of project during the study period. On the other hand, the correlation coefficient equal to Rho = 0.194 and Sig. = 0.137 was identified; which indicates that there is no positive relationship between revenue collection and the execution of public investment in the municipality of Punchana 2018-2022. Likewise, the correlation coefficient between revenue collected by donation and transfer and the execution of public investment equal to Rho= 0.052 and Sig.=0.092; and the Spearman's Rho between revenue collected by taxes and mandatory contributions and the execution of public investment equal to Rho= 0.198 and Sig. =0.130; which indicates that both revenue collected by donation and transfer and revenue collected by taxes and mandatory contributions are not related to the execution of public investment in the Municipality of Punchana 2018-2022. In this sense, other factors, beyond the collection of municipal revenue, could be influencing the execution of public investment in the municipality of Punchana.