Los tributos como fuente de financiamiento para el Municipio de Latacunga de la provincia de Cotopaxi en el período comprendido entre 2014 hasta el 2017

Abstract

Abstract:The purpose of this research work is to determine the main taxes and their contribution in the financing of the Municipality of Latacunga of the Cotopaxi Province in the period between 2014 - 2017, it is a descriptive study with a quantitative approach whose results were presented in statistical tables, the questionnaire was used as an instrument in obtaining information, which allowed knowing, interpreting and explaining the criteria of the mayor, the councilors and the chief financial officer who intervene as a population in this investigation. Among the main results of the research it is observed that the taxes that generated the most income in the four years of analysis are commercial, industrial and service patents; and the rate that receives the most is administrative technical services, as well as, these revenues allowed to cover current expenses such as the payment of salaries, employer contributions of personnel working in the Municipality.