Factores que inciden en la recaudación del Impuesto Predial Urbano, en el GAD del cantón La Joya de los Sachas provincia de Orellana - Ecuador. Periodo 2017 - 2022

Abstract

Abstract: The objective of the research was to determine the factors that affect the collection of the urban property tax of the GAD cantonal La Joya de los Sachas, being a topic of great importance for the canton. Financial information was obtained from the Municipal GAD on urban property taxes, considering public management indicators for measuring the level of efficiency in the collection of urban property taxes 2017-2022. The methodology used was a mixed approach, the type of research assigned was descriptive, exploratory, non experimental. After carrying out the analysis of the different management indicators, it was identified that the lack of a monthly remuneration would be an important factor for citizens to comply with their obligations, as well as the lack of knowledge of the taxes to be paid, tax evasion, bad resource management. Concluding the study with the proposal of some corrective measures to increase the level of urban property tax collection, an important aspect would be the development and application of strategies to establish adequate means of information, timely decision making, present economic reports, etc.