Factores que inciden en la recaudación del Impuesto Predial Urbano, en el GAD del cantón Distrito Metropolitano de Quito de la provincia de Pichincha - Ecuador. Periodo 2017 2022

Abstract

Abstract: The urban property tax is a source of income used by Autonomous Governments Decentralized local areas of a country, whose purpose is to achieve works for the common good, Romo (2016) mentions that in the case of municipal governments, The main source of own income is the collection of property taxes, which which implies that the municipal government must possess the administrative capabilities financial that allow it to have efficient collection, in this sense the objective of the This degree work was: analyze the factors that affect the collection of the Urban Property Tax in the Gad of the Canton Metropolitan District of Quito, Province of Pichincha of Ecuador in the period from 2017 - 2022, for which used a quantitative, non-empirical study approach, with a transversal point of view, the The type of research was descriptive, the population for this case was the GAD of the District Metropolitan of Quito, the results obtained demonstrate that there are variables that They determine a crucial point for the success or failure of effective collection.