Analysis of socioeconomic factors supported by a principal component model as a predictor of property tax collection, San Martín-Perú

• Autor(a) principal: Villafuerte de la Cruz , Avelino
• Data de Publicação: 2021
• Outros Autores: Fasabi , Jhon Bautista, Ruíz Muñoz , Rosa Katherine, Pérez García, José L
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Sapienza (Curitiba)
• Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/106
• topic: Socio-economic, property tax, tax collection.; Socioeconómicos, impuesto predial, recaudación.

The objective of this study was to determine the relationship between socioeconomic factors and property tax collection in the municipalities of a province in Peru and to determine the principal component analysis by socioeconomic factors and property tax collection. The research was applied and non-experimental design, with an exploratory correlational scope. The technique used was the survey and the instrument was the questionnaire to a sample of 152 taxpayers of the province; the sampling was non-probabilistic by convenience. The result indicates that there is a considerable positive correlation of 0.751 and a significance level of 0.000. Given this p-value of less than 0.05, the null hypothesis is rejected and the alternative hypothesis is accepted, of the multivariate factor analysis of principal components, variable socioeconomic factors, component 1, they consider that they contribute to the development of their district (0. 853), component 2, they consider that initiatives to collect taxes are promoted (0.796), variable property tax collection, component 1, they consider that they have been notified for non-compliance (0.865), component 2, they consider that they know the ways to pay taxes (0.747). It is concluded that there is a significant relationship between socioeconomic factors and property tax collection in the municipalities, i.e., if the socioeconomic level is high, property tax collection also improves.