Eficiencia del gasto del impuesto predial recaudado en la Municipalidad Provincial de Requena en tiempos de COVID- 19 período 2019 al 2021

• Autor: Tanchiva Tapullima, Jesus
• 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:20.500.12737/11439
• Enlace del recurso: https://hdl.handle.net/20.500.12737/11439
• Nivel de acceso: acceso abierto
• Materia: Impuesto inmobiliario; Eficiencia; Gastos; Recaudación de impuestos; Municipalidades; https://purl.org/pe-repo/ocde/ford#5.06.02

The main objective of this research was to determine the efficiency of the expenditure of the property tax collected in the Provincial Municipality of Requena during the period between 2019 and 2021. Two specific objectives were established: a) To determine the collection of property tax in the Provincial Municipality of Requena during that period, and b) To describe the destination of the expenditure of property tax collection in the same entity. The study population were officials in charge of fiscal management in the Provincial Municipality of Requena, with a sample of 42 people selected on a non probabilistic basis. As for the most relevant conclusions, it was determined that the efficiency of property tax expenditure is a critical area for the Provincial Municipality of Requena, especially in a context of health and economic crisis such as the one generated by COVID-19. It was identified that collection and its destination are strongly linked to administrative management and resource planning capacity. Furthermore, the fiscal policies implemented during the health crisis were not sufficient to improve collection efficiency or resource allocation, which highlights the need to improve transparency, public information, and civic education on the payment of taxes.