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Effect of collection strategies on the collection
effectiveness of the Tax Administration Service of
Trujillo -SATT
Efecto de las estrategias de cobranza en la efectividad en la recaudación
del Servicio de Administración Tributaria de Trujillo -SATT
Alex Antenor Benites Aliaga
*
Ricardo Steiman Benites Aliaga
*
Elmer Tello De La Cruz
*
Santos Santiago Javez Valladares
*
ABSTRACT
The present research aimed at proposing the application of
collection strategies to increase the effectiveness in the
Collection of the Tax Administration Service of Trujillo-SATT.
Currently, the organization is a national leader within the
context of similar institutions, and its strategic objective, from a
financial perspective, is to maintain that leadership through
innovation and creativity in collection strategies with a scientific
base increasingly consistent with the Development and
dynamism of the national macroeconomic environment. The
methodology used in the research corresponds to a quasi-
experimental design with the application of surveys and
interviews. Relevant aspects in the collection management are
analyzed to identify the correct measures and those that are not
meeting their efficiency objectives in Tax Collection.
Concluding, that through the execution of this proposal, it will
be possible to achieve a greater effectiveness in the Tax
Collection, as well as to improve its main critical points,
providing a better service, and achieve absolute leadership,
bringing a better relationship between the administration and
the administered.
Key words: Strategies, Effectiveness, Collection,
Administration, Tax.
* Doctor en Ciencias e Ingeniería, Universidad Nacional de Trujillo, La
Libertad, Perú. a.benites1983@gmail.com, ORCID: 0000-0002-9329-
5949
* Magister en Administración de Empresas, Universidad del Pacífico,
Lima, Perú. Ricardobenitesa3@gmail.com, ORCID: 0000 - 0002 - 8819 -
1651
* Magister, Universidad Nacional de Trujillo, La Libertad, Perú.
elmertellodelacruz1@gmail.com, ORCID: 0000-0002-0314-6289
* Magister, Universidad Nacional de Trujillo, La Libertad, Perú.
sjavez@ucv.edu.pe, ORCID: 0000-0002-6790-5774
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RESUMEN
El presente trabajo de investigación tuvo como objetivo proponer la aplicación de estrategias
de cobranza para aumentar la efectividad en la recaudación del Servicio de Administración
Tributaria de Trujillo-SATT. Actualmente, la organización es líder a nivel nacional dentro del
contexto de instituciones similares, siendo su objetivo estratégico, desde perspectiva
financiera, mantener ese liderazgo a través de la innovación y creatividad en las estrategias de
recaudación con una base científica cada vez más coherente con el desarrollo y dinamismo del
entorno macroeconómico nacional. La metodología empleada en la investigación corresponde
a un diseño cuasi-experimental con aplicación de encuestas y entrevistas. Se analizan aspectos
relevantes en la gestión de cobranzas para identificar las medidas acertadas y aquellas que no
están cumpliendo sus objetivos de eficiencia en Recaudación Tributaria. Concluyendo que,
mediante la ejecución de la presente propuesta, se permitirán lograr una mayor efectividad en
la Recaudación Tributaria, así también permitirá mejorar sus principales puntos críticos,
brindando un mejor servicio, y lograr un liderazgo absoluto llevando una mejor relación entre
la administración y el administrado.
Palabras clave: Estrategias, Efectividad, Recaudación, Administración, Tributaria.
INTRODUCTION
Tax administration has its origin in the birth of taxes, in Peru it is known that they have
existed since pre-Columbian times, then the Inca period, followed by colonial and
republican times. Every tax system is based on the legislation created by the country of
origin, this must comply with the Political Constitution, which is the highest law in
democratic republics (Parra, Parra and Lucio, 2019). Governments to fulfill their
functions of maintaining public order, ensuring national defense and fulfilling social
purposes implement a system of taxes that need to be administered. Through taxes,
citizens contribute to the support of the State, since it requires financial resources to
achieve its purposes (Rodríguez, 2019).
The tax system is organized at three levels: national, regional and local; and since there
is a collection function in the governments, entities specialized in the administration of
taxes have been organized. The state has created the National Superintendence of Tax
Administration (SUNAT) to administer the taxes collected by the public treasury; and
in the case of local governments (municipalities), the Tax Administration Service (SAT)
has been created, which changes its name depending on the municipality to which it
belongs; in the province of Trujillo it is called the Trujillo Tax Administration Service
(SATT) (SATT, 2020).
Local governments have been gaining prominence as promoters of development, efforts
have been multiplied to implement economic development processes in various localities
in Latin America. (Román, Loarte and Larrea, 2018), However, like many institutions in
our country, the Provincial Municipality of Trujillo had been facing serious economic-
financial problems that limited its normal development. From the point of view of the
income it received, it had a lower allocation of direct resources from the General Budget
of the Republic and the income it received from tax collection, despite having increased
compared to previous dates, was still insufficient. According to Santos (1988), the
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excessive growth of cities, without any planning to regulate them, has generated
disorder, densely built sectors, highly inhabited and with numerous activities. (Lupera,
Moscoso and Guerrero, 2018).
The Tax Administration Service of Trujillo - SATT, is a Decentralized Public Body of the
Provincial Municipality of Trujillo, with legal status of Internal Public Law and with
administrative, economic, budgetary and financial autonomy; its purpose is to organize
and execute the administration, inspection and collection of all tax and non-tax revenues
of the Provincial Municipality of Trujillo, in order to achieve the projected goal and, by
trying to increase tax collection.
Currently, there is a department in charge of the collection of Municipal Taxes: The
Department of Collection and Debt Control, executing its own procedures and
processes in order to improve the achievement of the collection goals planned for each
month. To date, the collection and debt control department is mainly engaged in three
specific activities: ordinary collection (internal and external collection), securities
management and coercive collection.
The SATT in its daily work and commitment to continuous improvement, permanently
seeks to innovate mechanisms that allow it to continue collecting municipal taxes,
however, there are certain weaknesses that prevent improving the level of collection,
such as many taxpayers who are not yet registered, which evade their tax commitment,
likewise, there are taxpayers who make changes in their properties and do not declare;
On the other hand, there is no exact data available to validate the data of taxpayers
already registered, which makes it difficult to enforce the debt they have, in some cases
even leading to the prescription of the debt. For Alain Touraine, modernization indicates
the capacity of a social system to produce modernity, as well as the willingness of social
or political actors to transform society. (Cruz and López, 2020)The political economy
approach starts from the idea that taxes are a political inconvenience, since being
unpopular by nature, they demand consensus building between government and society.
(Gutiérrez, 2018).
Similarly, it should be considered that taxpayers in Trujillo do not have an adequate tax
culture, since they do not take into account that taxation is not only a legal obligation,
but a duty of each person before society, which will contribute to the state's ability to
comply with its constitutional obligation to ensure the common good and provide the
population with the basic services it requires, mainly from the taxes paid by taxpayers
(Bugos, 2007). This has caused the SATT to maintain high delinquency rates, which
makes it necessary to establish joint strategies to minimize the difficulties encountered
in order to increase the levels of daily, weekly and monthly collection.
Failure to comply with an obligation is legally called delinquency, and therefore a debtor
who delays in his payment obligation is considered delinquent. In 2013, SATT
administered taxes with an average delinquency rate of 53.1%, with vehicle tax having
the highest delinquency rate (63.5%), followed by citizen security (60.9%).
It should also be taken into account that both the population and the rulers should be
concerned about community development through the payment of their taxes, it is
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clearly an economic activity that drives the growth of a locality, so that it values the
natural and cultural resources. (Garcia and Malucín, 2018). For Ander Egg (1992),
community is an organized grouping of people who perceive themselves as a social unit
whose elements participate in a common objective or function, with awareness of
belonging, located in a certain geographical area. (Cruz and López, 2020, Benites, A.,
Marín, D. and Cuenca, M., 2020). Community management brings about actions, such as
knowledge of reality, prioritization of needs, planning, decision making and execution of
tasks in the achievement of certain purposes that change reality. (Correa, Zaruma and
Medina, 2020). Therefore, the following question is posed: How do collection strategies
affect the effectiveness of the tax collection service of the Provincial Municipality of
Trujillo, Tax Administration Service of Trujillo-SATT in 2014?
Villar (2012) published his doctoral thesis "La recaudación de Tributos en España:
incidencia y eficiencia territorial", at the University of Granada. It analyzes tax collection
from the perspective of the territorial location of the taxpayer's property, concluding
that the real economic dynamism generated in each municipality is not related to the
level of revenue obtained but to the number of taxpayers who pay their taxes.
He also presented (De la Torre, 2014), which studied municipal revenue collection from
the perspective of management strategies of Mexican municipalities. The study compares
the management results in six municipalities in the state of San Luis Potosi, Mexico; with
the objective of investigating and knowing the influence that the municipal reform of
1983, had on the creation and strengthening of the management capacity of local
governments. The research concludes by affirming that the reforms implemented in the
municipalities did not achieve their intended goals due to the resistance of the
organizational culture that had been in place for decades.
As a result of the low collection in the municipalities, several studies have been
conducted to reverse it. Thus, the Universidad Autónoma del Perú published the
Strategic Tax Collection Plan to Improve the Management of the District Municipality of
San Juan de Miraflores (Sernaqué and Saldaña, 2015), identifying strategies for
communication, improvement of tax culture, reduction of fines and incentives for
taxpayers. They conclude that there is an imperative to reorganize the collection system
in a specialized entity to improve collection levels (Oliver, 2016).
Similarly, Panchana and Cochea (2018), presented their article where they develop a
study and analysis of the revenues of the Municipal Decentralized Autonomous
Government of Salinas (GADMS) and its impact on public investment in the canton,
during the period 2007-2012. The results indicate that the GADMS lacks fiscal discipline,
fails to comply with legal provisions regarding: valuation of urban and rural property,
revision of operating rates of tourist establishments and others, which generates a
shortage of resources to meet the needs demanded by the population such as sewage
service, solid waste collection (garbage), maintenance of certain areas of
environmental pollution.
The increase in delinquency that represents the main sources of financing of the
Municipalities, since it constitutes a necessity when the municipalities are not able to
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manage their own resources. This task falls on the SATT and therefore it has to improve
its tax administration systems to contribute to increase the effectiveness and efficiency
of tax management, without harming the rights of those administered (Von Haldenwang
et al., 2009). It is important to pay taxes to municipalities, since they contribute to the
progress of localities; thanks to the payments it is possible to invest in better public
services or projects for site improvements (García, 2016). According to, Rojas, Herrera
and Gonzáles (2019). The increase in the tax burden in order to achieve greater
collection allows financing public policies in education, health and shortening the
structural deficit of the fiscal accounts.
Therefore, this research is aimed at determining collection strategies appropriate to the
current environment to be applied by the Tax Administration Service of Trujillo, in order
to increase the effectiveness of tax collection, which will allow an analysis within the
Department of Collection and Debt Control of the SATT in order to measure the
collection and collection actions in a more efficient and planned way.
MATERIALS AND METHODS
The type of research is descriptive-explanatory, since it is based on the method of direct
and indirect observation of the object of study, seeking to explain the existing
relationship between the study variables. The research design corresponds to a non-
experimental design, there was no manipulation of the study variables, and due to the
time of data collection it is a study.
The population was constituted by the total number of taxpayer codes generating tax
charge in the periods 2013 and 2014, with a total of N=65, 554 taxpayer codes. A
number of taxpayer codes studied by the relevant charge of their debt was considered,
which is equivalent to n=382 taxpayer codes.
The technique used for data collection corresponds to the survey and documentary
analysis, with the questionnaire and notes as instruments. Since the historical
information is not only archived physically, but also virtually, the documentary analysis
is supported by computer techniques for the search of information. The observation
technique was also used in order to record behaviors and attitudes of the institution's
workers, information that was recorded on observation sheets.
The reliability of the instruments was evaluated through the Expert Judgment method:
V - Aiken; with a score of acceptable (0.85) and the validity of the instrument by means
of the expert judgment method from whom a favorable opinion was obtained.
The following techniques were applied for data processing:
Ordering and classification. It was applied to have information with the sequence and
order that is necessary for it to be adequately understood and interpreted.
Manual recording. Most of the theorizations were obtained from libraries where
photocopying is not allowed, but only manual recording of the main aspects.
Computerized process with excel. It was used to organize the information, obtain
calculations and results that are presented in this report.
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To measure the collection strategy, a questionnaire was used to measure the following
dimensions: Compliance with strategic objectives within Value Management, internal and
external information and coercive collection; training and citizen awareness. The
following indicators were used: No. of proposed and executed directives, No. of training
courses and No. of awareness campaigns.
To measure the effectiveness of the SATT's collection system, a questionnaire was used,
contemplating the following dimensions: taxes, excise taxes and fines. The indicator used
was the delinquency rate.
The procedure for the development of the research followed the following logical
sequence: carrying out a situational diagnosis of the Tax Administration Service of
Trujillo (SATT); identifying the problems of the Collection and Debt Control
Department of the Tax Administration Service of Trujillo; carrying out an analysis to
evaluate the effectiveness of the collection strategies currently applied in the Tax
Administration Service of Trujillo, in order to identify the implications they have on tax
collection; application of strategies to increase the effectiveness of the collection
management of the Collection and Debt Control Department of the Trujillo Tax
Administration Service and validation of the increase in the effectiveness of the collection
management of the Collection and Debt Control Department of the Trujillo Tax
Administration Service.
RESULTS
After conducting a documentary analysis, a situational analysis of SATT, internal analysis,
organizational structure and description of the operations performed were carried out.
The following results were obtained:
The Tax Administration Service of Trujillo - SATT, as of 2013 collected S/. 91,846,842
million Nuevos Soles (S/. 91,846,842 million Nuevos Soles) in respect of the overall
MPT/SATT tax collection (including SATT's own revenues), distributed as follows:
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Figure 1. Percentage Composition of Annual Collection 2013
The average composition of 2013 collections (Figure 1) was approximately 53%
Municipal Taxes, 29% Municipal Assessments, 14% Fines and Other Tax and Non-Tax
Penalties and 5% Other operations or fees, duties.
With respect to the monthly income for each category (Figure 2), it can be seen that
the months of greatest collection are: March, July and December, where the tax returns
are generated and distributed, and in the last two months, municipal ordinances are
generated where the taxpayer benefits from the amnesty of interest on the outstanding
debt of the year prior to the fiscal year and a raffle of household appliances and a car,
rewarding the Punctual Taxpayer, this type of collection strategies are executed by the
municipalities of the Province of Trujillo to increase their collection and to meet their
goals.
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Figure 2. Percentage composition of monthly collections for fiscal year 2013
Municipal taxes are taxes established by Law, their compliance does not originate a
Service consideration, since the tax serves to finance Indivisible Public Services; that is
to say, without a singularly identifiable beneficiary.
Figure 3. Percentage composition of monthly municipal tax collections, 2013 fiscal year
31
49
47
46
49
49
44
40
45
47
45
45
25
32
32
34
32
30
34
28
33
31
34
35
12
6
6
6
7
7
12
10
7
6
7
10
32
13
14
14
12
13
10
22
14
16
14
9
0
20
40
60
80
100
120
JAN FEB TUES APR MAY JUN JUL AUG SEP OCT NOV DEC
Municipal Taxes : Municipal Taxes : Fines and Other Penalties : Other *
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
To the E.P.N.D.
4 2 2 3 3 4 3 3 4 3 2 2
From Alcabala
35 38 21 29 34 25 15 27 31 20 16 17
To Vehicle Patrimony
8 8 8 8 8 9 10 9 11 14 12 13
To Property Patrimony
53 53 69 60 55 62 72 61 55 63 70 68
53
53
69
60
55
62
72
61
55
63
70
68
8
8
8
8
8
9
10
9
11
14
12
13
35
38
21
29
34
25
15
27
31
20
16
17
4
2
2
3
3
4
3
3
4
3
2
2
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
To Property Patrimony To Vehicle Patrimony From Alcabala To the E.P.N.D.
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According to the information shown in Figure 3, the highest percentage of revenue from
tax collection is constituted by property tax, with variations within a range of 53% to
72% in the period 2013
With respect to municipal taxes, these are the fees for the provision or maintenance of
a public service individualized to the taxpayer, shall be calculated within the last quarter
of each fiscal year prior to that of its application, based on the effective cost of the
service to be provided. (MEF, 2015). Among them are public cleaning, green areas and
citizen security. (Figure 4)
Figure 4. Percentage composition of monthly tax collection, 2013 fiscal year
Fines and other sanctions are pecuniary sanctions that consist of the payment of a sum
of money and are derived from the verification of the commission of a conduct that
contravenes administrative provisions of municipal competence. Traffic infractions are
the main source of revenue for the SATT, including tax, administrative, traffic and
transportation fines. (Figure 5)
42
46
47
47
46
45
45
47
44
45
49
42
33
30
30
30
32
31
31
30
31
30
29
32
25
23
23
23
23
24
24
23
24
24
22
26
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
JAN FEB TUES APR MAY JUN JUL AUG SEP OCT NOV DEC
Public Cleaning Green Areas Citizen Security
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Figure 5. Percentage composition of the collection of fines and other penalties, 2013
The total accumulated delinquency for tax debt (Public Cleaning and Green Areas and
Property and Vehicle Taxes) for the 2013 period represented 53.1% of the total number
of taxpayers. (Table 1)
Table 1. Delinquency rate by tax type
Tribute
Delinquencies
Property Tax
47,9
Public Cleansing
52,4
Green Areas
58,2
Citizen Security
60,9
Vehicle Tax
63,5
Total
53,1
Source: SATT
The Collection Management involves the Ordinary Management: Securities
Management, Internal Collection Management and External Collection Management; and
Coactive Management. Therefore, the measurement of effectiveness was made for all
the aforementioned management.
The expected results and those achieved by the collection management of the Collection
and Debt Control Department are shown below (Table 2):
4
5
2
4
4
3
4
3
6
10
9
11
24
29
45
22
21
22
8
22
30
23
34
7
4
5
3
7
13
9
7
7
3
8
14
7
68
60
49
67
61
66
82
68
61
59
44
75
0
20
40
60
80
100
120
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Tax Penalty Other Sanctions (inter.)
Administrative Fines Traffic and Transportation Offenses
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Table 2. Expected and achieved results of Collection Management 2013
CONCEPT
EXPECTED
REACHED
Municipal Taxes
S/. 38,663,125.60
S/. 44,079,848.74
Municipal Taxes
S/. 27,475,958.40
S/. 27,071,539.55
Fines and Other Penalties
S/. 7,182,357.60
S/. 7,980,590.40
Revenues Costs
S/. 1,926,953.60
S/. 2,583,844.32
Other:* Other
S/. 12,751,604.80
S/. 10,148,863.74
TOTAL
S/. 12,751,604.80
S/. 10,148,863.74
Source: SATT Debt Collection and Control Department
The level of collection effectiveness at the end of 2013 with respect to the goal projected
at the beginning of the year, for the main tax items: Municipal Taxes, Municipal
Assessments, Fines and Other Penalties, Income from Costs and others. At the end of
the year, an effectiveness rate of 60% was achieved.
DISCUSSION
The SATT arose as an alternative to improve municipal tax collection indicators, a trend
that occurred at the national level, where each provincial and district municipality
organized the collection system as a unit independent from the administrative
organization of the municipalities.
In the first years of operation, SATT's objective was to organize and update tax
collection information and improve customer service procedures. To this end, it was
supported by computer technology and highly trained employees.
In order to achieve its objectives, it was necessary to carry out a process reengineering
and together with it develop an organizational culture based on effectiveness, excellence
of human talent and social responsibility; principles coined in the Vision of the
organization, as proposed by (Aguilar and Flores, 2016), in the study carried out in the
Municipality of Puno.
Currently, the SATT is facing new problems due to the growth of the organization and
the focus is on the profitability of the municipal collection processes that are managed
by the Operations Management, which is made up of the Departments of Information
Technology, Registration and Auditing, Collection and Debt Control, and Claims and
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Refunds, where efficiency in the level of collection becomes important (Sernaqué and
Saldaña, 2015).
Efficiency is also measured in terms of the equipment and software that accompany the
organization (Llacctahaman, 2015), currently there is state-of-the-art equipment with its
own servers. Management results report that the largest proportion of revenues
correspond to municipal taxes between 40 to 49% of revenues. It is also noted that
revenues from fines and other penalties represent between 6 and 10% of total revenues.
Within tax revenues, the Property Tax represents revenues within the range of 53 to
72%, followed in importance by the Property Tax, which corresponds to 16 to 38% of
revenues.
When analyzing the seasonality of monthly property tax collection, the highest collection
is in the months of July and December; results that correspond to collection campaigns
with tax benefits. These campaigns have allowed us to reach the collection goals set by
the Ministry of Economy and Finance for the 2012 period.
With respect to revenue from excise taxes, public cleaning represents between 42 and
47%, as well as traffic and transportation infractions, which represent between 44 and
82% of revenue from fines and penalties.
The efficiency of the collection system is evaluated in terms of the rate of delinquency
in the payment of taxes and excise duties; it was found that on average there is a
delinquency rate of 53.1% despite the incentive strategies applied. Due to the
particularity of the research, similar works have not been found in libraries of other
universities, so we proceeded to collect information from primary sources to establish
the frequency of visits to the SATT indicated by taxpayers who have initiated an
administrative procedure. Thus, the weekly consultation period is the most frequent,
corresponding to 37%, which is attended in 62% of the Platform.
Regarding the management of documentary procedures, 75% of the taxpayers and 25%
of the legal representatives carry out these procedures directly, of which 50% of the
consultations correspond to collection. In order to achieve its objective, the Trujillo Tax
Administration Service must take into account the different collection processes, which
are very important for the definition of appropriate strategies for debt recovery,
executing effective actions from day one. To this end, SATT's collection management
was rated as bad 45%.
The situational analysis to evaluate the effectiveness of the current collection
management in the Trujillo Tax Administration Service was done through the application
of a questionnaire, where it is generally observed that taxpayers do not agree or there
is a lack of tax knowledge of the collection strategies carried out by the Trujillo Tax
Administration Service. These results are related to those obtained by Aguilar and Flores
(2016); who proposes improving the degree of taxpayer satisfaction to shape a culture
of compliance in the payment of taxes and excise duties. When analyzing the data
obtained on Delinquency, Property Tax and Collection at the beginning of the research,
60% effectiveness was obtained and when applying the proposed collection strategies,
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80% effectiveness was obtained, showing an approximate increase of 20%, with a 56%
influence of the low-grade collection strategies.
CONCLUSIONS
Finally, after conducting the study based on the fulfillment of the objectives to
demonstrate the hypothesis, it is concluded: In the situational diagnosis of the Trujillo
Tax Administration Service, it is shown that the strategies applied in 2013 have not
yielded the projected results, as far as collection is concerned. The collection strategies
applied are not effective, triggering the search for new collection alternatives to change
the taxpayer's payment culture. The main problem of the Collection Strategies applied
by the Trujillo Tax Administration Service contributes to a low degree to obtaining Tax
Collection, because they generate a negative payment attitude on the part of the
taxpayers. The effectiveness of collection management for fiscal year 2013 was
approximately 60%, which means that it is not being effective due to the various
problems already mentioned. The proposal presented regarding the personalized follow-
up of the tax administrator with the tax debtor improves the collection management of
the SATT's DRCD, which is reflected in an increase of approximately 20% in its
effectiveness compared to fiscal year 2013. Effectiveness shows results over a period of
time, as opposed to efficiency which allows for a procedure to be carried out to maintain
results over time.
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Bugos, L. (2007). The Tax Administration Service of Trujillo (SATT) and the collection
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Engineering. Universidad Nacional de Trujillo.
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