Los tributos como fuente de financiamiento para el Municipio de Catamayo de la provincia de Loja en el periodo comprendido entre 2014 hasta el 2017

Abstract

Abstract:Taxes as a source of financing for the Municipality of Catamayo of the province of Loja, had the objective of determining the incidence of taxes in the GAD. It was identified those that are applied in the institution, determining the level and efficiency in the collection at the end of each year, establishing if it was invested in current expenditure or in investment expenditure. Using the descriptive method; using as primary information the budget cards of income and expenses and the survey, the latter being applied to the councilors of the canton; as secondary information, the bibliography found on the subject was used; among the results it was determined that the level of knowledge of the councilors in relation to taxes is qualified as a means, there being a high level of collection of taxes that exceed 60% of collection between the codified versus the collected, the use that is granted The income is invested mainly in investment expenses, in the public works account.