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

Abstract

Abstract: Decentralized Autonomous Governments are financed through taxes and contributions they receive from their taxpayers, who are required to pay a percentage of their income or assets to finance public spending on infrastructure, education, public services among others; For this reason, it is considered necessary to study the collection efficiency of the income that makes up the budget of the entities municipal. This research analyzes the factors involved in the collection of the tax on urban properties. For the purposes of the investigation, the origin of the tax with its generating event, its behavior and the public management factors that affect their collection. The results determined that property taxes They represent almost half of the taxes collected and the tax with the highest collection is the urban property, however, the GAD's own income is insufficient to achieve correct municipal management, for which different mechanisms must be applied such as a correct tax culture, updated urban cadastre, among others.