ISSN-L: 0798-1015   •   eISSN: 2739-0071 (En línea)

Vol. 46 (Nº 03) Año 2025. Art. 36

Recibido/Received: 28/04/2025 • Aprobado/Approuved: 15/05/2025 • Publicado/Published: 30/05/2025
DOI: 10.48082/espacios-a25v46n03p36

Interacción entre la administración tributaria y la gestión por resultados en una municipalidad distrital del Perú

Interaction between Tax Administration and Results-Based Management in a District Municipality of Peru

RODRIGUEZ-CHE, Ricardo Miguel 1
ALFARO Mauricio, Judith Giovana
FLORIÁN SAENZ, Jackeline Elizabeth

Resumen
La investigación analiza la interacción entre la administración tributaria y la gestión por resultados en una municipalidad distrital del Perú. Con enfoque cualitativo y diseño etnográfico, se aplicaron entrevistas a funcionarios y análisis documental. Se evidenció que las deficiencias estructurales —falta de control, escasa capacitación y baja modernización tecnológica— limitan el impacto tributario y la gestión por resultados. Se concluye que fortalecer la administración tributaria y mejorar la comunicación ciudadana son esenciales para una gestión pública eficiente y sostenible.
Palabras clave: administración tributaria, gestión por resultados, municipalidad distrital, recaudación de tributos, cultura tributaria

Abstract
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.
Key words: tax administration, results-based management, district municipality, tax collection, tax compliance culture

ARTÍCULO COMPLETO/FULL ARTICLE

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1. ricardorche.abogados@gmail.com