Factores que inciden en la recaudación del Impuesto Predial Urbano, en el GAD del cantón Latacunga de la provincia de Cotopaxi - Ecuador. Periodo 2017 2022

Abstract

Abstract: The urban property tax is a fundamental instrument in financing the sector local public, presents advantages over other tax instruments due to its relative neutrality, stability and spatial anchoring, for the benefit of achieving equity objectives, efficiency, collection, and urban planning (Torres, 2012, p.02). In this sense the The objective of this degree work was: Identify which factors affect the collection of the Urban Property Tax, in the GAD of the Latacunga canton of the Province from Cotopaxi- Ecuador. Period 2017-2022, for this, a research design was used quantitative, non-experimental with a transversal approach, the type of research was descriptive, the population for this case was the GAD of Latacunga, the results obtained show that taxes on commercial patents, total assets, alcabalas and urban properties, represent 80% of the total current income, In addition, there was poor annual planning of the urban property tax; as well as There has been a slowdown in property tax collection in recent years. urban.