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

Abstract

Abstract: The importance of research is based on analyzing and determining the factors that affect the collection of property tax in the GAD of the Catamayo canton, it is necessary specify that through a prior analysis it was identified that there are deficiencies in the property tax collection, which is why it is important to establish the factors that negatively affect the collection of the tax to establish alternatives that allow mitigate identified shortcomings. The objective of the research was to analyze the factors that affect the collection of Property Tax in the GAD Catamayo. In relation to the methodology It has been established that the type of research was descriptive, non-experimental and a focus transversal, which allowed the analysis of the information. The results showed that the tax is the most representative of the total taxes, the same one that has had significant fluctuations in the period of analysis. It is concluded that the Property Tax Urbano was affected by economic and social factors; so improvement is required public management aspects to improve collection.