Factores que inciden en la recaudación del Impuesto Predial Urbano, en el GAD del cantón Nabón de la provincia del Azuay-Ecuador

Abstract

Abstract: The Urban Property Tax is a tax that taxes the ownership of real estate located in urban areas and is of great importance in the financing of local public services. In this sense, the general objective of this research work is to analyze the factors that affect the collection of the Urban Property Tax, in the GAD of the Nabón Canton. A non-experimental and descriptive qualitative research was carried out because it allowed the topic to be studied with real data because the information obtained from the GAD subject to study was not modified. The population was made up of information from the GAD of the Nabón Canton, related to the budget statements which were analyzed to issue comments, conclusions and recommendations. The results obtained showed that the year in which a higher collection rate was obtained for this Tax was the year 2020 and its effective collection rate was more effective during 2019, a year in which the amount accrued was similar to the value collected. with an increase of 49% compared to the previous year.