Zevallos Aquino Rocío Liliana, Suarez Santa Cruz Liliana del Carmen
DOI: 10.59427/rcli/2023/v23cs.2465-2472
{The low level of ordinary tax collection is a problem faced by the municipalities, raising delinquency rates. The objective of the article was to identify the ordinary tax collection mechanisms derived from the payment of municipal taxes. Indexed articles were searched in various indexed journals such as: Scopus, Scielo, Alicia, Ciencia Latina Dialnet, Redalyc, Redib and Libros, making a total of 48 indexed articles and 7 books. The results showed that within the mechanisms used by the municipalities, the ones that gave the best results were the implementation of virtual platforms for tax collection and the generation of tax awareness. Concluding that the income that the municipalities have is generated by collecting ordinary taxes, however in these municipalities the collection is little to fulfill its functions, since the tax collection mechanism is not efficient to collect taxes on time.
Pág 2465-2472, 18 Oct
