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

Abstract

Abstract: The collection of urban property tax in the decentralized autonomous governments of Ecuador is crucial due to the ability to identify income and its incidence to carry out various projects, programs that focus on improving the quality of life of citizens within its jurisdiction. On the other hand, this study was developed with the objective of analyzing the factors that affect the collection of the Urban Property Tax, in the G.A.D. of the Guayaquil Canton of the Guayas Province - Ecuador. Period 2017 - 2022, to carry it out a vertical and horizontal analysis of the state of budget execution was applied in which the income and its structure are included, determining the accounts with greater representation and variations, another aspect to is the study of the different codifications of the urban property tax to finally apply management indicators. The fundamental results are external factors that influence the collection and expenses structured according to the budget in fundamental activities.