Descuentos al impuesto de patente municipal en el GADM Tulcán y el principio de igualdad

The present research aimed at developing a legal critical analysis regarding the need to reform the COOTAD, specifically related to the application of discounts to the Taxes of Municipality Patents in the Autonomous Decentralized Government of Tulcan Municipality, hereafter referred to as GADMT, in order to guarantee the principle of sufficient tax collection. To this purpose it was necessary to carry out an introduction part in which the backgrounds of the study were developed, their relevance and the current situation of the problem, similarly, for the methodological aspect was based on a quantitative approach since a statistical database was used, as well as the design of the research was cross-sectional with a descriptive scope and the empirical methods such as documentary analysis and theoretical methods as the hypothetical-deductive, analytic-synthetic and hermeneutic. Additionally, a survey was conducted along with a semi-structured interview to collect data. Among the most relevant data, the results showed that regarding whether the discounts benefit the tax collection,25% of the surveyed population claimed to agree with this statement completely,35% of the surveyed agreed, 25% of the surveyed showed an intermediate or neutral position, and 10% totally disagreed, however, 65% of the surveyed population considered that it is essential to reform the COOTAD related to the discount to the Taxes of Municipality Patents. Finally, the conclusions obtained were determined.

• Autor principal: Romero Gutiérrez, Mayerli Anahí (author)
• Format: bachelorThesis
• Publicat: 2024
• Matèries: PATENTE MUNICIPAL; REFORMA; RECAUDACIÓN DE IMPUESTOS
• Accés en línia: https://dspace.uniandes.edu.ec/handle/123456789/18814