Proposal for a tax collection system for a Peruvian municipality
DOI:
https://doi.org/10.56926/unaaaciencia.v3i2.84Keywords:
tax evasion, financial management, tax compliance, fiscal education, administrative modernizationAbstract
Property tax collection is one of the main sources of revenue for municipalities, essential for financing basic services and community projects. The objective of this study was to propose a tax collection system aimed at reducing evasion and improving municipal revenue during the 2015–2018 period. A non-experimental, descriptive, and propositional design with a quantitative approach was employed. The population consisted of 4,631 property owners, from which a probabilistic sample of 354 was selected. Data were collected through structured surveys and documentary analysis. The results revealed that 57% of taxpayers exhibited a medium level of tax evasion, 22% a high level, and only 21% a low level. Regarding tax compliance, 48% demonstrated a low level, 44% a medium level, and just 8% a high level. It was concluded that implementing an efficient tax collection system, supported by fiscal education strategies and administrative modernization, is essential to strengthen tax management and improve municipal revenues.
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Copyright (c) 2025 Ausver Saavedra-Vela, Khunji Alarcón-Jiménez, Karen Reátegui-Villacorta, Mildred Flores-Fatama, Daysi Ventura-Garcia-de-Wong, Lourdes Guevara-Rabanal
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