Objective:

Analyze the relationship between the distribution criterion of the cost of public cleaning and the concept of tax collection in the Provincial Municipality of Callao (MPCallao).

Methods:

A quantitative approach at a descriptive - correlational level was used. To determine the relationship between the variables, Spearman's rank correlation was employed. The unit of analysis was the MPCallao, with information from 46 collaborators related to the cleaning service and tax collection during the period between 2015 and 2019.

Results:

The hypothesis test yielded a p-value of 0,000, which is less than the value of α (0,01). Spearman's Rho was 0,760.

Conclusion:

There is a significant and positive correlation between the criteria variables for the distribution of the cost of public cleaning and the concept of tax collection.

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