Los tributos como fuente de financiamiento para el Municipio del Cantón Macará de la Provincia de Loja en el periodo comprendido entre 2014 hasta el 2017

Abstract

Abstract:Historically, taxes have been a source of income for public entities, with the Decentralized Autonomous Governments being the beneficiaries of managing the collection of such revenues. Through this work we intend to find out the incidence of municipal taxes in the Autonomous Government of Macará, in the years from 2014 to 2017. The types of taxes, fees and contributions that take part in the municipal collection are described. which were analyzed qualitatively and quantitatively. A review was also made of the tax revenues of the Decentralized Autonomous Government of the Macará canton, to analyze its incidence in tax revenue collection and in turn to compare over the years the values collected for such liens and if they are good income for the GAD of Macará; in such a way to emphasize the importance of taxes in society and to improve the quality of life of taxpayers. A survey on tax knowledge was made to a group of municipal officials, from which the level of tax knowledge was obtained. Finally, it was recognized, as a result of the analysis, that the tax revenue is not a representative capital to cover the municipal expenses.