Abstract

URBINA ANDONAIRE, Luis Rolando  and  HEREDIA LLATAS, Flor Delicia. Municipal tax collection in times of pandemic: a literary review. Cofin [online]. 2023, vol.17, n.1  Epub Jan 01, 2023. ISSN 2073-6061.

The present study aimed to analyze municipal tax collection in times of pandemic. The reference framework was the previous concepts and studies of municipal tax collection. The research was framed under a descriptive type, with a non-experimental design. Likewise, the collection of information was carried out by means of a bibliographic review, applying documentary analysis as a technique, focused on the review and evaluation of sources related to municipal collection, based on articles from indexed magazines, which allowed obtaining information on the reality of the municipalities.

Keywords : Tax collection; municipalities; pandemic.

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