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

Abstract

Abstract: The urban property tax is of vital importance for the different Governments Municipal Decentralized Autonomous, becoming their own current income that With this, it meets the needs of the population. This tax is collected based on the amount of the cadastral value of the property, annually to the owners of properties that are registered, whose collection depends in the first instance on administrative efficiency and effectiveness, depending also on socio-economic and public administration factors, which is why that the objective of this degree work focuses on: analyzing the factors that influence in the collection of the Urban Property Tax, in the GAD of the Sevilla de Oro Canton of the Azuay Province - Ecuador. Period 2017 2022, for which it was implemented through a quantitative, non-experimental research design with a transversal approach, whose The research was descriptive, the population studied was the GAD of Sevilla de Oro, the The results obtained through the budgetary documents indicate that the level of Collection is efficient taking into account the number of residents and properties that exist. in the town of the Sevilla de Oro canton.