Análisis de la gestión de patentes municipales, y su incidencia recaudatoria en el gobierno autónomo descentralizado del cantón Chone, periodo 2020

The present study was developed with the objective of analyzing the management of municipal patents of the Decentralized Autonomous Government in Chone canton, for the design of a proposal to improve its collection management. Methodologies in relation to qualitative-quantitative and field research types were outlined, with the support of inductive and deductive methods and techniques such as observational analysis of the study area and instruments such as interviews and surveys. The results showed inconsistencies such as the lack of processes for the management of municipal patents, in addition there is a level of non-compliance of 24% of the payment of patents according to the annual percentages of the institution, the taxpayers do not maintain an adequate attention on the part of the servers due to the lack of processes for the execution of the service and the scarce training of the personnel, they are not covered with the proper dissemination of information to taxpayers by municipal patents and the existence of flaws in the registration of patents as they do not agree with the activities economic data reflected in the databases of the Internal Revenue Service. It is concluded that the inadequate levels of efficiency in the management of municipal patents and their collection function affect the institution in the receipt of income, necessary for the achievement of programs and public policies aimed at social welfare, for which it is necessary to adoption of the corrective actions proposed in this investigation.

• Main Author: García Bravo, Rosa Yamileth (author)
• Other Authors: Valencia Zambrano, Jonathan Xavier (author)
• Format: bachelorThesis
• Language: spa
• Published: 2022
• Subjects: Instituciones públicas; Eficiencia; Tributos; Contribuyentes; Plan de mejora
• Online Access: http://repositorio.espam.edu.ec/handle/42000/2002