<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2073-6061</journal-id>
<journal-title><![CDATA[Cofin Habana]]></journal-title>
<abbrev-journal-title><![CDATA[Cofin]]></abbrev-journal-title>
<issn>2073-6061</issn>
<publisher>
<publisher-name><![CDATA[Editorial UH]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2073-60612023000100002</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Recaudación tributaria municipal en épocas de pandemia: una revisión literaria]]></article-title>
<article-title xml:lang="en"><![CDATA[Municipal tax collection in times of pandemic: a literary review]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Urbina Andonaire]]></surname>
<given-names><![CDATA[Luis Rolando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Heredia Llatas]]></surname>
<given-names><![CDATA[Flor Delicia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<volume>17</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2073-60612023000100002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2073-60612023000100002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2073-60612023000100002&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El presente estudio tuvo como objetivo, analizar la recaudación tributaria municipal en épocas de pandemia. El marco de referencia fueron los conceptos y estudios previos de la recaudación tributaria municipal. La investigación se enmarcó bajo un tipo descriptivo, con un diseño no experimental. Asimismo, la recopilación de información se llevó a cabo mediante la revisión bibliográfica, aplicando como técnica el análisis documental, enfocado en la revisión y evaluación de fuentes relacionadas con la recaudación municipal, con base en artículos de revistas indexadas que permitieron obtener información sobre la realidad de los municipios.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[recaudación tributaria]]></kwd>
<kwd lng="es"><![CDATA[municipios]]></kwd>
<kwd lng="es"><![CDATA[ingresos fiscales]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="en"><![CDATA[Tax collection]]></kwd>
<kwd lng="en"><![CDATA[municipalities]]></kwd>
<kwd lng="en"><![CDATA[pandemic]]></kwd>
</kwd-group>
</article-meta>
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