Factores que inciden en la recaudación del impuesto predial urbano, en el Gad del cantón Playas provincia Guayas Ecuador. Periodo 2017- 2022

Abstract

Abstract: Urban property tax is a primary source of tax revenue for Decentralized Autonomous Governments (GADs) to support the provision of local public goods. Its behavior is primarily described by the tax base, rate implementation, administrative effectiveness and efficiency, while acknowledging that it can be influenced by economic, social, and public management variables. In this context, the objective of this thesis was to analyze the factors influencing the Urban Property Tax collection in the GAD of Canton Playas in the Province of Guayas, Ecuador, during the period 2017 to 2022. A quantitative, non-experimental cross-sectional research design was employed for this study, with a descriptive research approach. The target population consisted of the GAD of Canton Playas. The results obtained demonstrate significant variations in revenue collection over the years. Specifically, there was an increase in the total collection of current revenues from USD 4,521,465.86 in 2017 to USD 5,827,389.25 in 2022. However, different tax revenues, government transfers, and total public expenditure exhibited considerable fluctuations in different periods. Areas for improvement in internal management were identified, particularly regarding collection enhancement, effective collection rate, and efficiency level in revenue collection.