La cultura tributaria y la morosidad de los contribuyentes de la asociación de vivienda de Villa La Oroya en el Distrito de Santa Anita : 2014

Abstract

Sufficiency This report, entitled "Culture and delinquency tax payers Housing Association, Villa La Oroya in the Santa Anita District: 2014", have their field of study in the urban area of Santa Anita District called housing Association Villa la Oroya, where the municipality provides public utilities cleaning, parks and gardens and serenazgo for which charges a tax called municipal taxes, as well as the property tax corresponding to the value of the property called self-appraisal. The problem lies in the high levels of tax delinquency exists almost everywhere in the district of Santa Anita and particularly in the aforementioned Association, this due mainly to the low level of commitment of its inhabitants, as well as the limited information provided the municipality to taxpayers in tax matters. In that sense, it has been hypothesized that the tax culture is closely linked to the percentage of tax arrears, for it has designed a questionnaire to the population of the Housing Association, with questions about the dimensions of tax culture; Performance against the Administration, Tax Education Tax Awareness, and on the other hand has been collected from the database of taxpayers, the percentage of delinquent municipal taxes and property taxes, and then average them and get a percentage of overall delinquencies of respondents taxpayers. Using Likert scale, it has achieved since categorize dimensions; never, rarely, sometimes, often and always, and the values of the percentage of late payments, has made the Spearman correlation test, finding the Rho coefficient close to negative unit value, which means that there is a correlation reverse good between the variables of tax culture and delinquency rates, ie better tax culture of the inhabitants of the Villa la Oroya association, they show low levels of tax arrears.