Factores que limitan la transparencia en la recaudación de los recursos directamente recaudados en la municipalidad distrital de La Victoria, provincia de Lima, periodo Enero – diciembre 2019
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2021
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Contraloría General de la República. Escuela Nacional de Control
Resumen
El presente trabajo de investigación aplicada denominado Factores que Limitan la Transparencia en la Recaudación de los Recursos Directamente Recaudados en la Municipalidad Distrital de La Victoria, Lima, Periodo Enero – Diciembre 2019, tiene como finalidad verificar, analizar y evaluar los factores que inciden en la transparencia de información sobre los recursos ordinarios que percibe el gobierno local. La metodología utilizada es de tipo descriptiva, no experimental, de corte transversal y el enfoque es de tipo cuantitativo. Se utilizaron como instrumentos aplicados las técnicas de análisis documental y encuesta, de modo que la recolección de datos se dividió en recopilar información de la entidad mediante solicitudes de información; y, a través, de dos encuestas estructuradas que fueron aplicadas, la primera a los funcionarios y servidores de la Gerencia de Administración y Finanzas de la Municipalidad Distrital de La Victoria, y la segunda a los ciudadanos del Distrito de La Victoria. De la información obtenida, se pudo observar que existe ciertas dificultades en la gestión de la entidad en relación a generar confianza en la ciudadanía respecto a la recaudación de los recursos propios de la municipalidad, esta situación se percibe porque los contribuyentes tienen un alto índice desacuerdos con la gestión municipal, debido a que la entidad en el portal de transparencia solo consigna en presupuesto recursos directamente recaudados y no especifica en forma detallada en que se ha realizados esos gastos.
This applied research work is called Factors that Limit Transparency on Raising Resource Directly Collection in the District Municipality of La Victoria, Lima, period January - December 2019, has as it purpose to verify, analyze and evaluate the factors that affect the transparency of ordinary resources information received by the local government. The methodology used was descriptive, non-experimental, cross-sectional and the methodology was quantitative. Documentary analysis and survey techniques were used as applied instruments, so that data collection was divided into collecting information from the entity through information requests; and, through two structured surveys that were applied, the first to the officials and servants of the Administration and Finance Management of the District Municipality of La Victoria, and the second to the citizens of the District of La Victoria. From the information obtained, it could be observed that there are certain difficulties in the management of the entity in relation to generating trust in the citizens regarding the collection of the municipality's own resources, this situation is perceived because the taxpayers have a high index of disagreements with the municipal management, because the entity in the transparency portal only consigns directly collected resources in the budget and does not specify in detail in which these expenses have been made.
This applied research work is called Factors that Limit Transparency on Raising Resource Directly Collection in the District Municipality of La Victoria, Lima, period January - December 2019, has as it purpose to verify, analyze and evaluate the factors that affect the transparency of ordinary resources information received by the local government. The methodology used was descriptive, non-experimental, cross-sectional and the methodology was quantitative. Documentary analysis and survey techniques were used as applied instruments, so that data collection was divided into collecting information from the entity through information requests; and, through two structured surveys that were applied, the first to the officials and servants of the Administration and Finance Management of the District Municipality of La Victoria, and the second to the citizens of the District of La Victoria. From the information obtained, it could be observed that there are certain difficulties in the management of the entity in relation to generating trust in the citizens regarding the collection of the municipality's own resources, this situation is perceived because the taxpayers have a high index of disagreements with the municipal management, because the entity in the transparency portal only consigns directly collected resources in the budget and does not specify in detail in which these expenses have been made.
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Transparencia en el gobierno, Municipalidades, Gobierno municipal,, Recursos directamente recaudados
Citación
Chávez Concha, D. A. (2022). Factores que limitan la transparencia en la recaudación de los recursos directamente recaudados en la municipalidad distrital de La Victoria, provincia de Lima, periodo Enero – diciembre 2019. [Trabajo de Investigación, Contraloría General de la República, Escuela Nacional de Control]. Repositorio de la Escuela Nacional de Control de la Contraloría General de la República del Perú.