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

Abstract

Abstract: Municipal Governments are entities that enjoy autonomy and whose purpose is main to carry out public works; Through this investigative work, the factors are analyzed that affected the collection of urban property taxes in the GAD of the Canton Pineapples from the province of El Oro Ecuador, in the period 2017 2022, in which it is reflected variations over the years, and with the application of a research design quantitative, the performance of the municipality can be determined and non-experimental with a transversal approach. The results presented in this research are obtained based on an analysis, showing that there is a low level of collection of taxes due to non-compliance with this tax obligation by the citizenship. Concluding that the lack of tax revenue affects progress of the canton in the maintenance of works and services, therefore, the entity must raise awareness to citizens the importance of timely payment of taxes, allows improving management institutional and development of the canton.