Recaudación tributaria municipal en épocas de pandemia: una revisión literaria / Municipal tax collection in times of pandemic: a literary review

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.