Análisis de la gestión tributaria y su incidencia en el mejoramiento de la recaudación de los impuestos prediales en el Gobierno Autónomo Descentralizado Cantón Guaranda Provincia Bolívar en el año 2022
The main objective of this work is "To analyze tax management and its impact on the improvement of property tax collection by the GAD of Guaranda Canton, for the period 2022". The inductive and deductive method was used, which involves the identification of the aspects inherent to tax mana...
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| Eará dahkkit: | |
| Materiálatiipa: | bachelorThesis |
| Giella: | spa |
| Almmustuhtton: |
2024
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| Fáttát: | |
| Liŋkkat: | https://dspace.ueb.edu.ec/handle/123456789/6570 |
| Fáddágilkorat: |
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Lasit fáddágilkoriid | Čoahkkáigeassu: | The main objective of this work is "To analyze tax management and its impact on the improvement of property tax collection by the GAD of Guaranda Canton, for the period 2022". The inductive and deductive method was used, which involves the identification of the aspects inherent to tax management and how it is linked to the collection of property tax by the GAD of Guaranda. Surveys were designed for the officials of the financial and land registry area and two interviews for the representatives in charge of the financial and land registry area of the GAD of Guaranda Canton. Finally, it is concluded that during the year 2022, there was a reduction in the collection of taxes, where there has been a lack of information from the municipality to its taxpayers, who are not aware of the fulfillment of their tax obligations, which reduces property tax revenues, due to ignorance of the payments to be made according to the established schedule, there is no benefit to citizens for prompt payment that gives them discounts and incentives, but they do pay within the established deadlines. Good tax management if it contributes to the improvement of property tax collection. It is concluded that good tax management does help to improve collection in an efficient manner and implies policies. It is recommended that the GAD of Canton Guaranda should execute an integral planning, thus improving the administrative conditions and the social area of the population. Key words: collection, tax obligation, property tax, taxpayer. |
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