Resumen

RODRIGUEZ CHE, Ricardo Miguel; ALFARO MAURICIO, Judith Giovana  y  FLORIAN SAENZ, Jackeline Elizabeth. Interaction between Tax Administration and Results-Based Management in a District Municipality of Peru. Espacios [online]. 2025, vol.46, n.3, pp.465-473.  Epub 18-Jul-2025. ISSN 0798-1015.  https://doi.org/10.48082/espacios-a25v46n03p36.

This study analyzes the interaction between tax administration and results-based management in a district municipality in Peru during 2022. Using a qualitative approach and ethnographic design, in-depth interviews and document analysis were conducted. Findings revealed that structural deficiencies-such as lack of control, limited staff training, and low technological modernization-reduce the effectiveness of tax administration and results-based management. It concludes that strengthening local tax administration and improving citizen communication are essential to achieving efficient and sustainable public management.

Palabras clave : tax administration; results-based management; district municipality; tax collection; tax compliance culture.

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