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

Abstract

Abstract: The study aims to analyze the factors influencing the collection of Urban Property Tax. To do so, a quantitative and documentary methodology is employed, based on reliable data extracted from budget execution and income and expense records of the GAD Portovelo. The results indicate a consistent growth in collection, with significant increases observed in categories such as urban properties and the provision of technical administrative services. Notably, there is an increase in government transfers, rising from 37% to 50% in 2022. Despite efforts to diversify income and enhance efficiency in public management, the effective collection rate displays extreme fluctuations. The level of indebtedness remains low, while efficiency in collection varies significantly. Significant changes are also observed in the growth of collection and efficiency in tax management.