Jean Pierre Michael Morante Cumpa, Flor Delicia Heredia Llatas, Lina Ariadne Gonzales Imán, Arnaldo Sánchez Chávez, Hugo Milton Oyola Cortez
Local governments in Latin America have a low tax collection, the current globalized world, where technology is a platform that is an opportunity to reach the taxpayer is that it was proposed to address digital strategies under a planned and systematic approach that leverages digital technologies and online presence to achieve efficiency in tax management. The research aimed to develop digital collection strategies for tax management in a municipality in the province of Chiclayo, the methodology was based on a quantitative approach, descriptive scope and non-experimental design, the population consisted of 364 taxpayers. As an instrument, the digital collection strategies questionnaire and the tax management questionnaire were used as valid and reliable instruments, having as results that 53.3% of taxpayers indicate an average level of implementation of digital collection strategies by the municipality; Similarly, it was obtained that 46.2% indicate an average level of tax management, concluding that within the design of digital collection strategies, the approaches focused on improving the quality of perception of the collection service, strengthening communication channels, tax benefit plan and exercising a transparent and taxpayer-centered management.
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