Los tributos como fuente de financiamiento para el Municipio de San Pedro de Pelileo de la provincia del Tungurahua en el período comprendido entre el 2014 hasta el 2017.

Abstract

Abstract:The objective of the present investigation was to determine the incidence of municipal taxes in the Municipality of the Pelileo canton of the province of Tungurahua in the period from January 1, 2014 to December 31, 2017; for which an analysis of the tax structure was carried out as a source of own revenues to offset the financing expenses and current expenses incurred by the municipality of Pelileo; it was necessary to identify the municipal taxes that are in force in the municipal GAD of the Pelileo canton. The research was of a descriptive, field design type, since it was based on gathering information through real documents, obtained directly from the Municipality of Pelileo. Once the results were obtained it was possible to show that the taxes in force in Pelileo's GAD are: Taxes, Fees and Special Contributions; of which taxes represent the largest amount of income for taxes. Although it is true that the tax revenues collected by the Pelileo GAD for various items are significant in relation to the total income in each fiscal period, according to data collected during the investigation, they show that said income does not compensate the total municipal needs, for which an interview was conducted with the head of the financial department, which emphasizes that it is necessary to increase various taxes and new collection mechanisms necessary within the cantonal district of Pelileo. There is also a low tax culture, which indirectly affects the budget of the Municipality of Pelileo, as taxpayers evade taxes causing delay to the cantonal advance.