RECUPERACIÓN DE LA CARTERA VENCIDA MEDIANTE ACCIÓN COACTIVA Y SU INCIDENCIA EN LOS INGRESOS DEL GOBIERNO AUTÓNOMO DESCENTRALIZADO MUNICIPAL DEL CANTÓN SANTA ANA, AÑOS 2015 – 2016

Abstract

The present degree work meant a research process developed in the Santa Ana´s Gobierno Autónomo Descentralizado Municipal, to know the legal basis and its constitution in order to understand directly the development of the GAD´s activities, its personal and services that it provides to citizens. The bibliographical knowledge about the legal regime of tax revenues and the municipal tax authority for the creation of taxes, fees and contributions for improvements, created for the exclusive financing of their activities or of taxes in whose collection they participate; the determination of income from taxes, fees and contributions; the due accounting record of the balances collected and of the balances to be collected; the process of collection and collection of the portfolio through the coactive route as a coercive measure for the recovery of the past due portfolio. All of which allowed us to collect bibliographic and documented information of the facts. The interview with the main officials of the GAD and the internal control formulation questionnaires for those responsible for the areas involved in the registration, collection and collection process, facilitated the obtaining of the results to determine the recovery of the overdue portfolio through coactive action and its incidence in the income of the Santa Ana´s Gobierno Autónomo Descentralizado Municipal of the canton of Santa Ana, 2015 - 2016