Los tributos como fuente de financiamiento para el Gobierno Autónomo Descentralizado Municipal de Pastaza de la provincia de Pastaza en el periodo comprendido entre 2014 hasta 2017

Abstract

Abstract:In the municipal administration the tributes allow to have the necessary economic resources that have as an essential purpose the benefit of society and its social, cultural and economic growth. The present work allows to determine the incidence of municipal taxes on the finances of the Municipality of Pastaza in the Province of Pastaza in the period from 2014 to 2017, the descriptive methodology was used, a questionnaire that allowed to know the criteria of the authorities that intervene as a population in this investigation. The analysis of the financial information delivered by the municipality was carried out. Among the main results of the research it is observed that the taxes that generated the most income in the four years are: on urban property; the rate that it collects the most is other services of any nature; and the special contributions of other works, as well as, these revenues allowed to cover current expenses such as personnel, consumer goods and services and investment expenses in public works.