Recaudación tributaria municipal y su relación con el gasto municipal en el distrito de Belén periodo 2019 – 2022

• Autor: Cortez Ruiz, Jhimmy
• Formato: tesis de grado
• Fecha de Publicación: 2024
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/10451
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10451
• Nivel de acceso: acceso abierto
• Materia: Recaudación de impuestos; Tributación; Impuestos locales; Gastos públicos; Municipalidad; https://purl.org/pe-repo/ocde/ford#5.06.02

The problems in tax collection and spending in district municipalities of the country include challenges such as low tax culture, inefficiencies in collection, economic inequalities, lack of updating of cadastral values, inefficient management of spending and financial pressures, the study aims to objective The main objective is to identify the relationship between municipal tax collection and municipal spending in the district of Belén for the period 2019 – 2022, with a quantitative, observational approach and non-experimental correlational design, obtaining normal distribution data and analyzing the correlation of variables with the Rho of Pearson, the data analysis concludes that there is no significant relationship between municipal tax collection and municipal spending, nor between tax collection and current or capital spending. In addition, a fluctuating evolution is observed in municipal tax collection, with a positive trend in the collection of taxes, but a negative trend in municipal spending, tax collection shows variability, highlighting the property tax, municipal taxes have diverse dynamics, public cleaning being more representative, and municipal spending presents fluctuations notable, with an important representation in both current spending and capital spending.