Tax culture and property tax collection

This book analyzes the crucial role of property tax collection in the financing of municipalities being one of the main sources of local revenues to finance public services and urban development. However the low collection of this tax is a complex problem influenced by the lack of knowledge and tax culture as well as by the negative perception of municipal services. The incidence of tax culture on property tax noncompliance in the SAT of the Province of Puno was investigated and strategies and solutions are offered to improve collection and community welfare.