Factores que Inciden la Recaudación del Impuesto Predial Urbano, en el GAD del Cantón Jipijapa de la Provincia de Manabí - Ecuador. Período 2017 - 2022

Abstract

Abstract: The decentralized Autonomous Governments have as a main source of income, the collection of taxes, whether these are urban or rural property or any of the items that comprise it; income with which to claim to support local public spending. However, the behavior of the collection is given by the tax culture of the taxpayers and the economic factor, which contributes or affects the collection effectiveness and efficiency of the cantonal GAD. In the present work, the factors that affect the collection of the Urban Property Tax in the Cantonal GAD of Jipijapa of the Province of Manabí, Ecuador, in the period 2017-2022, were analyzed. For this, the GAD of Jipijapa canton was used as a population, and quantitative-descriptive research was applied, with a cross- sectional and documentary approach, of secondary origin; data were also obtained via email and similar work by other researchers was used. It was obtained as a result that the contribution of the item urban properties to the expenses of the institution is minimal, always depending of state transfers.