Estrategias de políticas efectivas de cobranza ordinaria para el incremento de la recaudación tributaria en una municipalidad, Chiclayo

Resumen

The objective of the research “Effective general collection policy strategies to increase tax revenue in the province and municipality of Chiclayo” is to determine how the implementation of effective general collection policy strategies will affect the increase in tax revenue in a municipality of Chiclayo. Chiclayo. The research is of an applicative, descriptive type, non-experimental and transversal design, and propositional, as a technique the interview and documentary analysis were applied. The results showed that normal policies were implemented, granting in some cases reasonable deadlines for the payment of taxes, being undemanding with the collection of taxes due or due. With poor basic conditions for effective and efficient collection, and a lack of units specialized in debt treatment, they also have an adequate technological infrastructure for collection. It was concluded that the implementation of effective policy strategies for ordinary collection influences the increase in tax collection in a provincial municipality of Chiclayo, since the use of applications (App) will allow the taxpayer to pay their taxes, likewise, the interconnection of its internal sources with external ones will prevent the information of the total taxpayers from differing.