Indiscriminate forgiveness in tax collection and culture, in the Municipality of Barranca period 2018-2019
DOI:
https://doi.org/10.51252/rcri.v5i1.890Keywords:
tax forgiveness, tax compliance, tax administration, local governmentsAbstract
The research analyzed the impact of tax forgiveness policies on the compliance culture of taxpayers in the Provincial Municipality of Barranca, Peru. Faced with increasing delinquency and poor implementation of these measures by the municipal government, the existence of a significant relationship between indiscriminate forgiveness and tax awareness was sought. Likewise, it examined how the perception of municipal services and collection influence tax compliance. With a quantitative approach and correlational design, the study worked with taxpayers who benefited from the forgiveness of interest and fines between the periods 2018 and 2019. The sample of 380 taxpayers was randomly selected under stratified criteria. The results showed an increase in the perception of fairness of the forgiveness, in the registration of taxpayers and in the collection of coercive collections and tax amnesties. Likewise, there were improvements in tax education, knowledge of tax obligations and timely compliance, as a result of awareness strategies implemented during the period. The study concluded that comparative research is needed in other municipalities to improve collection practices and promote greater tax awareness in the country.
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