Factores que inciden en la recaudación del impuesto predial urbano, en el Gad del cantón Mera de la provincia de Pastaza - Ecuador. Periodo 2017-202

Abstract

Abstract: This paper analyzes the collection of the Urban Property Tax (IPU) in the Autonomous Community of Mera canton, Pastaza province, during the 2017-2022 period. Its objective is to evaluate the performance and public management factors that affect its efficiency. This study analyzes tax revenues and identifies significant problems, such as the lack of cadastral updating, tax evasion, and delinquency, which have hindered the increase in IPU collection. It also reviews how the administration handles tax collection, highlighting the need to improve oversight, update cadastral records, and provide greater training to collection staff. Actions are suggested, such as the use of more modern technologies and campaigns to raise awareness among taxpayers about the importance of paying their taxes. This study provides a solid foundation for improving how taxes are managed in the canton and thus securing more resources that can be invested in local development and public service.