Tax strategies to increase tax collection in the municipality of Jaen-Cajamarca

Abstract

This research aims to propose tax strategies that increase tax collection in the provincial municipality of Jaén-Cajamarca, its design is non-experimental and with a qualitative approach. Documentary information is used as a technique to be able to know the collection mechanisms and identify indicators of collection and delinquency of municipal taxes 2017-2022. Low levels of collection and high delinquency in the property tax were found due to the absence of tax plans to improve the collection of the provincial municipality of Jaén in said tax. That is why, in order to improve the increase in collection, there is a proposal that contains a risk control model for compliance with tax debts. The aim is to be able to classify and execute actions on punctual and delinquent taxpayers. It is concluded that tax mechanisms must be implemented to increase the collection of property tax as it is the most important tax that generates the greatest income to meet the objectives of the plan of the municipal government of the province of Jaén.