Factores que inciden en la recaudación del impuesto predial urbano, en el GAD del cantón Chordeleg de la provincia del Azuay-Ecuador

Abstract

Abstract: The decentralized autonomous governments (GAD) are entities with fiscal, political, and administrative autonomy established by the Constitution and decentralization laws of the country to manage the administration of cantons. This study analyzes the factors influencing the collection of urban property tax in the Chordeleg canton during the period 2017 2022. A quantitative and non-experimental methodology was applied, using a descriptive approach to specify the trends and characteristics of urban property tax collection. The study population consisted of the GAD of Chordeleg, the entity responsible for administering and collecting property tax, providing key information on fiscal management and implemented strategies. The results show that the key factors affecting fluctuations in tax collection include the lack of taxpayer awareness, deficiencies in updating the cadastral registry, and limitations in collection strategies. This analysis helps to better understand the fiscal challenges of the GAD and provides tools to optimize tax collection, strengthening financial sustainability and improving the quality of local public services.