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

Abstract

Abstract: The importance of the issue of factors that affect the collection of the Urban Property Tax, in the GAD of the Riobamba canton lies in the relevance of analyzing the impact that these factors generate on the levels of collection, availability of economic resources to generate public services and the citizen well-being. The objective of the research was to analyze the factors that affect the collection of property tax, because there are currently deficiencies in the collection systems. The methodology used was a quantitative, non-experimental research design with a transversal approach. Regarding the results, it was identified that the Urban Property Tax is the most significant, whose behavior was fluctuating in the values accrued and collected, this indicates a need to improve public management, especially in the levels of indebtedness and collection. Finally, the conclusions establish that the collection of the Urban Property Tax in the GAD Riobamba was affected by the economic situation, tax non-compliance and public management, for which income diversification is crucial, highlighting the need to improve administrative efficiency.