Abstract

RITUAY MARTINEZ, Rocío Vanessa  and  BAYLON SALVADOR, Esther Genoveva. The tax culture in the receipt of property tax and municipal arbitrations in municipal governments. Revista InveCom [online]. 2025, vol.5, n.2, e502014.  Epub Feb 15, 2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.12774793.

The tax landscape presents gaps in the receipt of payments for property and excise concepts that prevent the adequate provision of essential services within local jurisdictions. The objective is to determine the tax culture in the timely collection of property tax and municipal taxes in local governments. A qualitative methodology, with systematic review, was applied to analyze the categories and keywords proposed in this research. 35 studies were selected from indexed journals that met the inclusion criteria. The technique in the collection of information was carried out through bibliographic records and then a critical analysis was carried out. It is concluded that the management for the effective reception of property taxes and excise duties is important within local entities, because it is part of the municipality's own income.

Keywords : excise duties; municipal taxes; tax collection.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )