Collection of the tax on economic activities for its optimization in the Autonomous Municipal Taxation Service (SATRIM) of the Girardot Municipality, Venezuela
Journal Title: Social Innova Sciences - Year 2020, Vol 1, Issue 3
Abstract
The purpose of the research work was to evaluate the process of collecting the Tax on Economic Activities of Industry, Commerce, Service or of a similar nature for its optimization in the Autonomous Municipal Taxation Service (SATRIM) of the Girardot Municipality, Aragua state. The study was a descriptive field investigation, with bibliographic support, where the population and the sample were made up of the Industry and Commerce Patent Unit of the Autonomous Municipal Taxation Service (SATRIM) and fifteen taxpaying companies attached to the Unit belonging to the Autonomous Service of Municipal Taxation. An observation guide was applied to the sample that had thirteen questions and a dichotomous questionnaire (YES - NO) that contained twenty-two questions, the instruments were validated by the judgment of three experts, resulting in 0.97 and reliability was measured with the KR20 coefficient, giving a value of 0.93, which is considered very high. The investigation gave as a result that the policies of the institution have had an effect in what refers to the collection of the tax, evidencing through the observation record that the financial management has improved remarkably in the period 2014-2015; it was revealed that there is a lack of use of advertising media to bring information to taxpayers, as well as ignorance in the use of the online tax system and lack of training for the application of the new Administrative Ruling by the Unit and finally a failure in the control mechanism. resulting in 0.97 and reliability was measured with the KR20 coefficient, giving a value of 0.93, which is considered very high. The investigation gave as a result that the policies of the institution have had an effect in what refers to the collection of the tax, evidencing through the observation record that the financial management has improved remarkably in the period 2014-2015; it was revealed that there is a lack of use of advertising media to bring information to taxpayers, as well as ignorance in the use of the online tax system and lack of training for the application of the new Administrative Ruling by the Unit and finally a failure in the control mechanism. resulting in 0.97 and reliability was measured with the KR20 coefficient, giving a value of 0.93, which is considered very high. The investigation gave as a result that the policies of the institution have had an effect in what refers to the collection of the tax, evidencing through the observation record that the financial management has improved remarkably in the period 2014-2015; it was revealed that there is a lack of use of advertising media to bring information to taxpayers, as well as ignorance in the use of the online tax system and lack of training for the application of the new Administrative Ruling by the Unit and finally a failure in the control mechanism. which is considered very high. The investigation gave as a result that the policies of the institution have had an effect in what refers to the collection of the tax, evidencing through the observation record that the financial management has improved remarkably in the period 2014-2015; it was revealed that there is a lack of use of advertising media to bring information to taxpayers, as well as ignorance in the use of the online tax system and lack of training for the application of the new Administrative Ruling by the Unit and finally a failure in the control mechanism. which is considered very high. The investigation gave as a result that the policies of the institution have had an effect in what refers to the collection of the tax, evidencing through the observation record that the financial management has improved remarkably in the period 2014-2015; it was revealed that there is a lack of use of advertising media to bring information to taxpayers, as well as ignorance in the use of the online tax system and lack of training for the application of the new Administrative Ruling by the Unit and finally a failure in the control mechanism. evidencing through the observation record that financial management has improved significantly in the 2014-2015 period; it was revealed that there is a lack of use of advertising media to bring information to taxpayers, as well as ignorance in the use of the online tax system and lack of training for the application of the new Administrative Ruling by the Unit and finally a failure in the control mechanism. evidencing through the observation record that financial management has improved significantly in the 2014-2015 period; it was revealed that there is a lack of use of advertising media to bring information to taxpayers, as well as ignorance in the use of the online tax system and lack of training for the application of the new Administrative Ruling by the Unit and finally a failure in the control mechanism.
Authors and Affiliations
Maria Caridad Ramirez Marrero
Keywords
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