The tax culture and its impact on the payment of property tax in the District Municipality of Colasay January - June 2020

• Autor(a) principal: Vilela García, Jennifer Reneé
• Data de Publicação: 2022
• Outros Autores: Oblitas Otero, Roberto Carlos
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: Sapienza (Curitiba)
• Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/377
• topic: Cultura tributária, imposto sobre a propriedade, contribuintes, município; Tax culture, property tax, taxpayers, municipality.; Cultura tributaria, impuesto predial, contribuyentes, municipalidad

In the investigative process, the general objective was oriented to determine the incidence of the tax culture of taxpayers in the payment of the property tax in the District Municipality of Colasay, period January - June, 2020, the same that is considered based on to the results obtained and the verification of the hypothesis raised. A correlational level investigation with quantitative approach and non-experimental design was carried out. The information was obtained through the survey technique, applied to the two main agents; on the one hand, municipal workers, who answered the questionnaire on the payment of property tax; on the other hand, the taxpayers, to whom the tax culture questionnaire was provided. The data collected were processed using descriptive statistics, which allowed establishing the level reached by each variable and, inferential statistics to check the correlation index between the two. Upon completion of the study, it is concluded that the value of 0.850 determined the high positive direct relationship between the tax culture of the taxpayers and the payment of the property tax, in the District Municipality of Colasay, period January - June, 2020, concluding that if the level Tax culture increases, the level of payment of the aforementioned municipal tax will also rise.