Management of fiscal policies and tax collection in a provincial municipality of Puno

Fiscal management and tax collection are key challenges for municipalities, as their limited capacity affects resources for essential services and projects, generating financial precariousness and an insufficient response to citizen needs. The purpose of the study is to determine the relationship between fiscal policy management and tax collection in the provincial municipality of Puno. The methodology is quantitative, with a non-experimental, cross-sectional and correlational design, involving 50 collaborators from areas related to the subject. Two questionnaires were used with a total of 12 items per variable, designed on a Likert scale to measure the perceptions of participants on specific aspects of the study. In the results, the correlation coefficient of 0.719 (Sig. = 0.000) shows a strong positive relationship between fiscal management and tax collection, highlighting that improvements in its execution strengthen collection. It is concluded that effective fiscal management is key to optimizing tax collection in municipalities. This link highlights the need for fiscal policies that broaden the tax base and strengthen citizen confidence in public management.