Factores que inciden en la recaudación del Impuesto Predial Urbano, en el GAD del cantón Santa Cruz provincia de Galápagos Ecuador. Periodo 2017 2022

Abstract

Abstract: The present thesis focuses on examining the various determining factors that affect the collection of urban property tax in the Decentralized Autonomous Government of Santa Cruz Canton, Galápagos Province, Ecuador, during the period from 2017 to 2022. The research underscores the importance of Urban Property Tax as the main source of income for the GAD of that locality, income that is used for the implementation of local projects and other services for the community. This study addresses variables that directly impact the collection of this tax, the effectiveness of its collection, its significance in the formulation and contracting of local projects, among others. Through a thorough review of bibliographic material, the aim is to identify patterns and trends in collection during the aforementioned period. The results will provide a more comprehensive view of urban property tax in Santa Cruz Canton, with the purpose of offering practical recommendations to strengthen this process in that region of the country, formulate fiscal policies, and optimize financial management within the GAD.