Abstract

GOMEZ ALVAREZ, Ricardo  and  MALDONADO BERNAL, Ignacio. Case study on private vehicle control procedures at the Tepic Revenue Office in the state of Nayarit. RIDE. Rev. Iberoam. Investig. Desarro. Educ [online]. 2023, vol.13, n.26, e046.  Epub Oct 09, 2023. ISSN 2007-7467.  https://doi.org/10.23913/ride.v13i26.1485.

Efficiency and effectiveness are important parts at the time of providing a service, now, for a state government that should aim to improve its processes in the collection of its own revenues should be greater. The objective of this study is to determine whether the perception of taxpayers in the vehicle control process is related to the revenue collected by the Tepic Revenue Department in order to propose improvements in the management of revenue collection for the state of Nayarit, Mexico. For the development of the research a non-experimental methodology of relational descriptive type was used, with a sample of 97 taxpayers who went to the aforementioned Tax Collection Office, using an instrument in likert scale, having as main results: that the own income is related to the administrative facilities and the perception of the legal framework. It is concluded that the generation or collection of a state's own revenues is related to the management or policies that a government applies through administrative facilities.

Keywords : local administration; budget contribution; governance; revenue policy; taxation.