Factores que inciden en la recaudación del Impuesto predial urbano, en el GADM del cantón Rumiñahui de la provincia de Pichincha Ecuador. Periodo 2017 2022

Abstract

Abstract: The present investigation had as general objective to identify the factors that affect the collection of the urban property tax, in the GADM of the Rumiñahui canton of the province of Pichincha - Ecuador, in the period 2007 - 2022. Period 2007 - 2022. Different authors describe the importance of conceptualizing various background aspects, as well as functions, budgets and components of the urban property tax. The description of the factors that affect the collection is based on the collection of data collected on the GADM website of the Rumiñahui canton, with this it is possible to determine the factors that have an incidence on the collection of the urban property tax in that GADM. The methodology applied for the present investigation had a non-experimental, descriptive design with respect to the database provided by the GADM of the Rumiñahui canton. For data processing, the factors and indicators of this GAD were analyzed and determined. Determining that there is a behavior in the collection of the urban property tax in the Rumiñahui canton during the period 2017 to 2022 with a general upward trend. This suggests greater taxpayer awareness and compliance in this canton, likely driven by a combination of economic growth, effective tax policies, and tax education.