TY - GEN
T1 - Gestión financiera y la recaudación del Impuesto Predial de una Municipalidad de la provincia de Virú, 2023
AU - Horna, July Pilar Alayo
AU - Mestas, Mariela Valencia
AU - Abraham, Antonio Rafael Rodríguez
N1 - Publisher Copyright:
© 2024 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.
PY - 2024/1/1
Y1 - 2024/1/1
N2 - The main purpose of the study was to establish the relationship between property tax collection and financial management in a Municipality of the Province of Virú, 2023. The research had a quantitative approach, was applied in nature, non-experimental in design, cross-sectional, and correlational in scope. The sample consisted of 17 collaborators who responded to a 26-question questionnaire. The study reveals that financial management was average (47.1%), financing was average (52.9%), and asset management was average (35.3%). Likewise, property tax collection was average (35.3%), the use of information technology was medium (35.3%), and the performance of the cadastre and inspection area was moderate (52.9%). A highly statistically significant relationship was found (Spearman's Rho = 0.823 and p-value = 0.000) between Financial Management and Property Tax Collection.
AB - The main purpose of the study was to establish the relationship between property tax collection and financial management in a Municipality of the Province of Virú, 2023. The research had a quantitative approach, was applied in nature, non-experimental in design, cross-sectional, and correlational in scope. The sample consisted of 17 collaborators who responded to a 26-question questionnaire. The study reveals that financial management was average (47.1%), financing was average (52.9%), and asset management was average (35.3%). Likewise, property tax collection was average (35.3%), the use of information technology was medium (35.3%), and the performance of the cadastre and inspection area was moderate (52.9%). A highly statistically significant relationship was found (Spearman's Rho = 0.823 and p-value = 0.000) between Financial Management and Property Tax Collection.
KW - Local government
KW - financial control
KW - fiscal efficiency
KW - public administration
KW - tax management
UR - https://www.scopus.com/pages/publications/85217242453
U2 - 10.18687/LEIRD2024.1.1.332
DO - 10.18687/LEIRD2024.1.1.332
M3 - Contribución a la conferencia
AN - SCOPUS:85217242453
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - Proceedings of the 4th LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development
A2 - Larrondo Petrie, Maria M.
A2 - Texier, Jose
A2 - Matta, Rodolfo Andres Rivas
PB - Latin American and Caribbean Consortium of Engineering Institutions
T2 - 4th LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development, LEIRD 2024
Y2 - 2 December 2024 through 4 December 2024
ER -