Factors that affect the collection of the property tax in the District Municipality of Florencia de Mora, 2015

Abstract

The main goal of this research was to determine the factors that affect the property tax collection in the District Municipality of Florencia de Mora. The research design was non-experimental, crosssectional and descriptive in type. The population was made up of 7, 879 taxpayers and the sample consisted of 366 taxpayers from the District Municipality of Florencia de Mora in the year 2015. The techniques used were the documentary analysis, the interview, the survey, and the observation in the rental office. The conclusion showed that the factors that affect the property tax collection in the District Municipality of Florencia de Mora in 2015 were the explanatory factors with 54% and the collection management factor with 75%.