Los tributos como fuente de financiamiento para el Gobierno Autónomo Descentralizado del cantón Paltas de la provincia de Loja en el periodo comprendido entre el 2010 -2017

Abstract

Abstract:Decentralized Autonomous Governments enjoy financial autonomy; way in which, they will receive the resources that correspond to them from their participation in the general state budget, as well as the ability to generate and manage their own resources. The purpose of this research is to determine the incidence of taxes in the GAD of the Canton Paltas province of Loja in the period from 2010 to 2017. The investigation is quantitative, since it was based on the collection of accurate, structured data and it was framed in a field and documentary study, for this, data from the budget cards were taken and a survey was applied. Once the respective analyzes were completed, it was possible to determine that, the tax revenues in the Paltas canton pay a minimum part of the expenses incurred in the fiscal periods studied, due to the low tax culture in the taxpayers. For this, it is essential to implement courses related to the benefits that come with compliance with the tax obligation, and thus, promote the correct tax culture in the canton and country.