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

Abstract

Abstract: The thesis addresses the insufficient collection of own revenues, specifically the Urban Property Tax, in the Decentralized Autonomous Governments (GAD) of the Zaruma canton, Oro province, Ecuador, between 2017 and 2022. The lack of collection has generated uneven economic development, little investment in infrastructure, poor services, depending on transfers from the central government. For this reason, this research aims to analyze the factors that affect the collection of the Urban Property Tax. The approach of the research was exploratory and descriptive, using a documentary methodology and quantitative data from various sources; with analytical, synthetic and deductive methods to obtain conclusions. The results revealed a significant variability in tax collection, although there was an upward trend in the amount accrued from the Urban Property Tax, a considerable gap was identified with what was actually collected, indicating non-compliance in the payment of taxes. Efficiency in tax management experienced ups and downs, highlighting the importance of careful planning and administration to ensure the financial sustainability of the municipality.