Factores que inciden en la recaudación del Impuesto Predial Urbano, en el GAD del cantón San Miguel de los Bancos de la provincia de Pichincha Ecuador. Periodo 2017 - 2022

Abstract

Abstract: The urban property tax is one of the main sources of tax revenue with the What Decentralized Autonomous Governments have to sustain the supply of goods local publics. Its behavior is basically described in the first instance, by the tax base, the implementation of rates, administrative effectiveness and efficiency, without not knowing that it can be affected by economic, social and management variables public (Huaripata, 2021). In this sense, the objective of this degree work was: to analyze the factors that affect the collection of the Urban Property Tax, in the Government Decentralized Autonomous of the San Miguel de los Bancos Canton of the Province of Pichincha - Ecuador. Period 2017 2022, for this, I used the design, it is a quantitative study, non-experimental, with a transversal approach, the type of research is descriptive, the population of this case is the GAD of San Miguel de los Bancos, the results obtained show that Current tax revenues have 7 budget items, which are: To the profit from the sale of urban properties and capital gains, To the Urban Properties, To the Rural properties, From Alcabalas, Total Assets, Livestock Disposal, and Commercial Patents, Industrial and Services; being the profit from the sale of urban properties and capital gains the single income according to the horizontal analysis in the years 2017 2022 has maintained a growth in collection each year.