Factores que inciden en la recaudación del Impuesto Predial Urbano, en el GAD del cantón Otavalo de la provincia de Imbabura Ecuador. Período 2017 - 2022

Abstract

Abstract: The payment of property tax is a contribution made by citizens, it is considered a important component for municipal income, which would only be achieved with the support and collaboration of taxpayers. Its objective is to analyze the factors that affect the collection of the urban property tax in the GAD of the Otavalo canton of the province of Imbabura Ecuador period 2017 - 2022; since the collection has reflected various variations to Over the years, the quantitative research design was also applied to determine the performance of the municipality of Otavalo and non-experimental with a transversal approach, since that the information was obtained from the entity's website. The results that were obtained This investigation shows low economic income due to non-payment. Coming to the conclusion that without income it would not be possible to fulfill the services. municipal, therefore as an entity it must promote self-management so that compliance with the requirements requested by the population and achieve the desired percentage in income tributaries.