Impuesto predial urbano y su incidencia en la ejecución presupuestaria institucional del GADMIC Saquisilí período 2018

ABSTRACT The degree project developed in the GADMIC-Saquisilí, had as main objective to evaluate the collection process of the Urban Property Tax and its impact on the budget execution of the GADMIC-Saquisilí period 2018. The property tax is one of the oldest taxes, since it was part of the taxation on the land, later it linked to the income derived from it and at present, it considered as a patrimonial type tax. To obtain the information, the deductive method applied through questionnaires to the taxpayers of the canton and the interview applied to the officials related to this Tax, which allowed the analysis of the collection process. During development, a review of the Ordinance that regulates the formation of the Urban and Rural property cadastres, the Determination, Administration and Collection of the Tax on Urban and Rural Properties for the 2018-2019 biennium of the Saquisilí canton, subsequently carried prepared a matrix to verify compliance with said process and finally management indicators were applied to know the impact of the Tax on budget execution. As a final conclusion, it determined that the collection of the Urban Property Tax has a lesser impact on the execution of the budget because it represents 0.37% in relation to the institutional budget, as a result of the fact that the cadastre outdated. Keywords: Urban Property Tax, budget execution, process, cadastre. Reviewed by: Mgs. Maritza Chávez Aguagallo ENGLISH PROFESSOR c.c. 0602232324

• Váldodahkki: Guanoquiza Chiliquinga, María Jeaneth (author)
• Materiálatiipa: bachelorThesis
• Almmustuhtton: 2021
• Fáttát: Impuesto Predial Urbano; ejecución presupuestaria; proceso, catastro
• Liŋkkat: http://dspace.unach.edu.ec/handle/51000/7570