Sistema de recaudación de impuestos prediales y su incidencia en la ejecución presupuestaria del Gobierno Autónomo Descentralizado Municipal del Cantón, periodo 2017-2019

Abstract

The objective of this research work is to analyze the property tax collection system and its impact on the budget execution of the Autonomous Decentralized Municipal Government of the Canton. The legal bases of the investigation are: The Constitution of the Republic of Ecuador and COOTAD. In this case, a descriptive, field, bibliographic study was carried out through which information was collected based on the object of study; The methods that were chosen within the research were: the deductive method, with this it was possible to analyze the system of property collections, in other words, the contribution that each taxpayer makes at the time of complying with this tax and the percentage of participation that presents in the budget. The research technique was the analysis of bibliographic material and documents provided by the GAD, such as budget certificates and income and expenditure files during the analyzed period, through which information could be obtained through the documentation that was acquired during the period. process of the investigation and the interview directed to the heads of the financial department. It was concluded that the change of administration and other factors have led to the income from property taxes being of little significance for budget execution, as well as the incidence of both urban and rural property taxes in the in 2017 it was 0.44% while for the years 2018 and 2019 it was 0.72%, an equivalent of less than 1%, which shows the low significance of property taxes in budget execution. On the other hand, the results of the raised issue were obtained, which are problems that persist from previous years regarding the collection of property taxes.