<?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>2308-0132</journal-id>
<journal-title><![CDATA[Revista Estudios del Desarrollo Social: Cuba y América Latina ]]></journal-title>
<abbrev-journal-title><![CDATA[Estudios del Desarrollo Social]]></abbrev-journal-title>
<issn>2308-0132</issn>
<publisher>
<publisher-name><![CDATA[Facultad Latinoamericana de Ciencias Sociales, Programa Cuba]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2308-01322023000300016</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La gestión tributaria municipal y su impacto en el desarrollo local]]></article-title>
<article-title xml:lang="en"><![CDATA[Municipal Tax Management and its Impact on Local Development]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alberto García]]></surname>
<given-names><![CDATA[Cristian Joel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ureta Orihuela]]></surname>
<given-names><![CDATA[Fredy Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Romero Gabino]]></surname>
<given-names><![CDATA[Ángel Junker]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Arriaga Huamani]]></surname>
<given-names><![CDATA[Luis David]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pastor Picón]]></surname>
<given-names><![CDATA[Guillermo Augusto]]></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>
<aff id="Af2">
<institution><![CDATA[,Universidad Peruana Los Andes  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<volume>11</volume>
<numero>3</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2308-01322023000300016&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2308-01322023000300016&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2308-01322023000300016&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN: La cultura tributaria es la forma en que un ciudadano percibe su compromiso con el Estado. La gestión tributaria a nivel municipal permite que los gobiernos locales instauren diferentes métodos de recaudo, para que la administración local pueda hacer efectivo el cobro de los tributos. En este sentido, tener una estrategia de gestión tributaria es de suma importancia porque les permitirá a los gobiernos municipales realizar actividades que traerán beneficios a los contribuyentes. El objetivo de este estudio es analizar la relevancia que tiene la gestión tributaria municipal dentro de las estrategias de desarrollo local. Se utilizó un enfoque cualitativo a través de diferentes métodos como el análisis documental, el cual se empleó para el análisis de artículos científicos indexados en bases de datos internacionales. Un hallazgo clave del estudio es que la gestión tributaria es fundamental para poner en práctica la conciencia, la educación y el valor de los impuestos en relación con las obligaciones tributarias. Por tanto, si un país quiere obtener datos reales sobre sus ciudadanos y sus contribuyentes, debe recordar que, la cultura tributaria es el mecanismo que hace efectiva la inversión en obligaciones tributarias.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT: The tax culture is the way in which a citizen perceives his commitment to the State. Tax management at the municipal level allows local governments to establish different collection methods, so that the local administration can make effective the collection of taxes. In this sense, having a tax management strategy is extremely important because it will allow municipal governments to carry out activities that will bring benefits to taxpayers. The objective of this study is to analyze the relevance of municipal tax management within local development strategies. A qualitative approach was used through different methods such as documentary analysis, which was used for the analysis of scientific articles indexed in international databases. A key finding of the study is that tax management is essential to implement tax awareness, education, and the value of tax liability. Therefore, if a country wants to obtain real data on its citizens and its taxpayers, it must remember that the tax culture is the mechanism that makes the investment in tax obligations effective.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[arbitrios municipales]]></kwd>
<kwd lng="es"><![CDATA[cultura tributaria]]></kwd>
<kwd lng="es"><![CDATA[conciencia tributaria]]></kwd>
<kwd lng="es"><![CDATA[morosidad tributaria]]></kwd>
<kwd lng="es"><![CDATA[obligaciones tributarias]]></kwd>
<kwd lng="en"><![CDATA[municipal taxes]]></kwd>
<kwd lng="en"><![CDATA[tax culture]]></kwd>
<kwd lng="en"><![CDATA[tax awareness]]></kwd>
<kwd lng="en"><![CDATA[tax delinquency]]></kwd>
<kwd lng="en"><![CDATA[tax obligations]]></kwd>
</kwd-group>
</article-meta>
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