PROPERTY TAX AND LOCAL DEVELOPMENT OF THE CURAHUASI DISTRICT, APURÍMAC -2019

Abstract

The objective stated in this investigation is; "Determine how the collection of property tax is related to the local development of the Curahuasi district, Apurímac 2019", whose research method was hypothetical-deductive, descriptive, correlational, non-experimental and cross-sectional design, basic type, sample was 330 Taxpayers of property tax, result; inferentially on the relationship between the variables of property tax collection and local development statistical value for the Rho of Spearman is ρ =, 714; on the other hand, the collection of property taxes with the economic growth dimensions Rho de Spearman ρ =, 734; Spearman's Rho Human Resources Training Development ρ =, 663; sociocultural and institutional improvement value obtained from Rho de Spearman is ρ =, 681; Administrative Policy value obtained the Spearman's Rho ρ =, 724. And Spearman's environmental Rho ρ =, 677. with the value of p = .00 (p <.05) each; and as for the result of descriptive statistics of 100%, 66.7% of taxpayers affirm that there is no tax collection nor is there local development; Similarly, a high percentage of taxpayers affirm that there is no economic growth (66.9%); development in human resources training (66.3%); socio-cultural and institutional improvement (64.5%); Concertation of Administrative Policy (67.3%); environmentally sustainable development (64.2%); therefore it is concluded that; There is a high positive correlation between the variables of property tax collection and local development, as well as other dimensions discussed in this research. Keywords: Property tax, local development, Curahuasi.