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

Abstract

Abstract: This work examines the fiscal and tax management of GAD Cayambe, focusing on the property tax collection and the effectiveness of public management indicators between 2017 and 2022. Through a detailed analysis of financial data and the application of financial theories tax management, key trends in revenue collection were identified and the impact of the fiscal strategies adopted. The methodology of the study is focused descriptive, documentary and quantitative which was designed to meet the objectives of the proposed study. It was concluded that the GAD has achieved diversification in its income taxes and an improvement in the efficiency of property tax collection. This results suggest that proactive and adaptive management is essential for long-term fiscal sustainability term and the optimization of public resources. The study offers recommendations for strengthen the tax base, optimize property tax management and improve indicators management, which contributes to local economic and fiscal development.