Strategic planning and tax collection in a Peruvian municipality

Abstract

The main objective was to determine the relationship between strategic planning and tax collection in a municipality of Tacna - Peru, period 2022; The type of research is basic, non-experimental design, correlational in scope, cross-sectional to collect the data, the sample of 81 workers, the technique was a survey and the instrument was the questionnaire. It was obtained that 64.2% of the personnel perceive the strategic planning process in the entity at a reg ular level, with the most highlighted dimension being "Implementation" and the one focused on reinforcing "Evaluation"; and 50.6% consider tax collection to be an adequate level, with "Auditing" being the dimension that obtained the best values and the one focused on improving is the "Collection Process". It is concluded that th ere is a direct relationship of a moderate level between strategic planning and tax collection, given the value of Rho = 0.499 (p = 0.000); there is a direct and moderate rel ationship between the formulation, implementation and evaluation of strategic planning with tax collection in the entity.