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

Abstract

Abstract: The investigation Factors that affect the collection of the Urban Property Tax of the Morona Canton of the Province of Morona Santiago Ecuador, period 2017-2022 addresses the importance of the Urban Property Tax to finance local services and public works. Highlights the crucial role of the Decentralized Autonomous Governments (GAD) in the management public and its strengthening for decentralization in Ecuador. Has as purpose analyze statistical data, which reveals fluctuations in collection during the period from 2017 to 2022 with a total percentage of 74.46%. These fluctuations are attributed to economic factors, changes in tax legislation and management efficiency. The study was based on a descriptive case study approach focused on the Morona GAD, it was used existing data and documentary analysis. The results identified an increase constant in collection throughout these years, possibly related to the economic growth and a larger taxpayer base in the region, the importance of considering these factors to understand and improve revenue collection local taxes in the future.