Administrative management in the collection of property tax in the municipality of Condorcanqui, Peru

Abstract

The general objective was to determine how administrative management affects property tax collection in the municipality of Condorcanqui, Peru. A quantitative and qualitative approach was used, with a non-experimental transectional design, of a descriptive-correlational type, the techniques used were the survey and documentary analysis, as instruments were the documentary analysis guide and the questionnaire, which was applied to 92 taxpayers of the municipality of Condorcanqui, Peru. The resul ts revealed that the administrative management reached 54.3% in the deficient level and on the collection of the property tax it was observed that in the first semester from January to June, of the years 2018 and 2020 present a drop in the collection of 44% and 45% respectively, only in 2019, it reached an increase of 47%. On the other hand, in the second semester from July to December 2017, it is evident that 2019 obtained a drop of 23%, on the other hand, in 2018 had a slight increase of 15% and in 2020 13%, in addi tion, they achieved a Spearman's Rho of 0.671 and a bilateral sigma of less than 0.05. It is concluded that the impact of administrative management is direct linear moderate with the collection of property tax, thus demonstrating that, if an efficient administrative management is carried out, according to the requirements of the entity then the collection of property tax in the municipality of Condorcanqui, Peru can be significantly increased.