Factores que inciden en la recaudación del Impuesto Predial Urbano, en el GAD del cantón La Libertad provincia de Santa Elena Ecuador. Periodo 2017 - 2022

Abstract

Abstract: The present study focuses on analyzing the factors that influence the collection of the Urban Property Tax in the Decentralized Autonomous Government (GAD) of the La Libertad canton, province of Santa Elena, Ecuador, during the period between 2017 and 2022. To achieve this For this purpose, a quantitative and documentary research methodology has been used with a transversal approach. Descriptive analysis techniques have been applied to examine in detail the income and expense records of GAD La Libertad and carry out an exhaustive documentary analysis of the Urban Property Tax collection report. The results obtained in this research have allowed us to identify patterns in the collection of the tax, highlighting significant increases in 2021 and 2022, just as it has been identified that the main factor that influences the collection of the urban prediaul tax is the public management of the GAD La Libertad.