Optimization of tax collection in the autonomous service of tax administration

OPTIMIZATION OF TAX COLLECTION IN THE AUTONOMOUS SERVICE OF TAX ADMINISTRATION OF THE MUNICIPALITY OF BARINAS.

Author: José Herrera

Tutor: Pedro Ruiz

Date: June 2023

SUMMARY

The optimal functioning of the rules depends to a large extent on the knowledge that one has of them. The collection of municipal taxes is a complex activity that involves the participation of many active forces. For this reason, we consider to propose such optimization as a general objective of the investigation, about the collection of taxes from taxpayers who comply with this formal obligation. This research or study proposal is framed under a quantitative perspective. The target population is the commercial, industrial, small, medium and large taxpayers’ sectors, as well as natural or legal persons who pay taxes. A representative sample was constituted, randomly selected, of 50 people. The data collection was a survey, made up of 30 dichotomous questions. For the validity of the collection instrument, the validation of experts in tax and methodological areas was used, and its degree of confidence was estimated from the Kuder Richardson coefficient. Due to the methodological profile, the answers obtained were analyzed, and the information was compared. Next, a work method was designed and were presented the areas of intervention with their objectives and the respective strategies; in this sense, the strategies are intended to help the personnel and the staff assigned to the tax administration of the municipality of Barinas, in order to achieve the objectives of collection, inspection and liquidation of the taxes.

Last and not least, it is recommended that the governing body of tax activities follow up on this project, as well as its implementation in the short term, in order to achieve the collection of the necessary resources for social investment. Over the author’s point of view, the purpose of this investigation will be reached in diagnosing the existing reality that affect the efficiency of tax collection control, identifying the legal regulations by which the tax administration to conduct governing the collection, management and propose strategies that allow better control performance prosecutor in the collection. As a final result is necessary to implement a platform to distribute notices to taxpayers in a timely manner.

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