Factores que inciden en la recaudación del Impuesto Predial Urbano, en el GAD del cantón Pedro Moncayo de la provincia de Pichincha - Ecuador. Periodo 2017 - 2022

Abstract

Abstract: The objective of this study is to analyze the factors that affect the collection of the Urban Property Tax in the Decentralized Autonomous Government (GAD) of the Canton Pedro Moncayo during the period 2017-2022. To achieve this objective, a descriptive, quantitative and documentary research methodology. As part of the investigation, a thorough analysis of the financial reports was carried out provided by the GAD itself. The results obtained have allowed us to identify patterns in tax collection, which show a downward trend, with significant annual fluctuations. After analyzing the data, it was determined that this negative trend in collection is mainly due to administrative management and the fiscal policies implemented by the GAD throughout the period studied. This suggests that there are opportunities for improvement in the efficiency and effectiveness of the processes and urban property tax collection strategies in the canton. This study provides information to understand the factors that influence the collection of Property Tax Urban in the GAD of the Pedro Moncayo Canton, which can serve as input for the design and implementation of policies and programs aimed at optimizing results in this area.