Los tributos como fuente de financiamiento para el Municipio de Quilanga de la provincia de Loja, el período comprendido entre 2014 hasta el 2017

Abstract

Abstract:The Decentralized Autonomous Governments (GAD) have a set of competences established in the Constitution of the Republic, all of them oriented to the development of their territory and with a direct impact on the quality of life of their population. This reveals the importance of developing the present research work that was emphasized in analyzing the evolution of taxes. In order to achieve this objective, the descriptive methodology was used, accompanied by collection instruments such as questionnaires, income and expense matrixes, vertical and horizontal analysis, allowing the result that the tax that contributes the most to the GAD Quilanga budget is the tax to the rural property, with respect to the rates that generate higher income are other services of any nature, as far as the contributions of improvements, although the respondents know which are the ones that can be applied according to the COOTAD in the municipality It is charged only for opening, paving, widening and construction of roads.